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-#+title: Agile Auditing: An Introduction
-#+date:  2023-08-18
-
-** What is Agile Auditing?
-:PROPERTIES:
-:CUSTOM_ID: what-is-agile-auditing
-:END:
-[[https://en.wikipedia.org/wiki/Agile_software_development][Agile]], the
-collaborative philosophy behind many software development methods, has
-been picking up steam as a beneficial tool to use in the external and
-internal auditing world.
-
-This blog post will walk through commonly used terms within Agile,
-Scrum, and Kanban in order to translate these terms and roles into
-audit-specific terms.
-
-Whether your team is in charge of a financial statement audit, an
-attestation (SOC 1, SOC 2, etc.), or a unique internal audit, the terms
-used throughout this post should still apply.
-
-** Agile
-:PROPERTIES:
-:CUSTOM_ID: agile
-:END:
-To start, I'll take a look at Agile.
-
-#+begin_quote
-The Agile methodology is a project management approach that involves
-breaking the project into phases and emphasizes continuous collaboration
-and improvement. Teams follow a cycle of planning, executing, and
-evaluating.
-
-#+end_quote
-
-While this approach may seem familiar to what audit teams have
-historically done, an audit team must make distinct changes in their
-mentality and how they approach and manage a project.
-
-*** Agile Values
-:PROPERTIES:
-:CUSTOM_ID: agile-values
-:END:
-The Agile Manifesto, written in 2001 at a summit in Utah, contain a set
-of four main values that comprise the Agile approach:
-
-1. Individuals and interactions over processes and tools.
-2. Working software over comprehensive documentation.
-3. Customer collaboration over contract negotiation.
-4. Responding to change over following a plan.
-
-Beyond the four values,
-[[https://agilemanifesto.org/principles.html][twelve principles]] were
-also written as part of the summit.
-
-In order to relate these values to an audit or attestation engagement,
-we need to shift the focus from software development to the main goal of
-an engagement: completing sufficient audit testing to address to
-relevant risks over the processes and controls at hand.
-
-Audit Examples:
-
-- Engagement teams must value the team members, client contacts, and
-  their interactions over the historical processes and tools that have
-  been used.
-- Engagement teams must value a final report that contains sufficient
-  audit documentation over excessive documentation or scope creep.
-- Engagement teams must collaborate with the audit clients as much as
-  feasible to ensure that both sides are constantly updated with current
-  knowledge of the engagement's status and any potential findings,
-  rather than waiting for pre-set meetings or the end of the engagement
-  to communicate.
-- Engagement teams must be able to respond to change in an engagement's
-  schedule, scope, or environment to ensure that the project is
-  completed in a timely manner and that all relevant areas are tested.
-  - In terms of an audit department's portfolio, they must be able to
-    respond to changes in their company's or client's environment and be
-    able to dynamically change their audit plan accordingly.
-
-** Scrum
-:PROPERTIES:
-:CUSTOM_ID: scrum
-:END:
-The above section discusses the high-level details of the Agile
-philosophy and how an audit team can potentially mold that mindset into
-the audit world, but how does a team implement these ideas?
-
-There are many methods that use an Agile mindset, but I prefer
-[[https://en.wikipedia.org/wiki/Scrum_(software_development)][Scrum]].
-Scrum is a framework based on Agile that enables a team to work through
-a project through a series of roles, ceremonies, artifacts, and values.
-
-Let's dive into each of these individually.
-
-*** Scrum Team
-:PROPERTIES:
-:CUSTOM_ID: scrum-team
-:END:
-A scrum project is only as good as the team running the project.
-Standard scrum teams are separated into three distinct areas:
-
-1. *Product Owner (Client Contact)*: The client contact is the audit
-   equivalent of the product owner in Scrum. They are responsible for
-   partnering with the engagement or audit team to ensure progress is
-   being made, priorities are established, and clear guidance is given
-   when questions or findings arise within each sprint.
-2. *Scrum Master (Engagement Lead)*: The engagement or audit team lead
-   is responsible for coaching the team and the client contact on the
-   scrum process, tracking team progress against plan, scheduling
-   necessary resources, and helping remove obstacles.
-3. *Scrum Developers (Engagement Members)*: The engagement or audit team
-   is the set of team members responsible for getting the work done.
-   These team members will work on each task, report progress, resolve
-   obstacles, and collaborate with other team members and the client
-   contact to ensure goals are being met.
-
-*** Scrum Ceremonies
-:PROPERTIES:
-:CUSTOM_ID: scrum-ceremonies
-:END:
-Scrum ceremonies are events that are performed on a regular basis.
-
-1. *Sprint Planning*: The team works together to plan the upcoming
-   sprint goal and which user stories (tasks) will be added to the
-   sprint to achieve that goal.
-2. *Sprint*: The time period, typically at least one week and no more
-   than one month in length, where the team works on the stories and
-   anything in the backlog.
-3. *Daily Scrum*: A very short meeting held each day, typically 15
-   minutes, to quickly emphasize alignment on the sprint goal and plan
-   the next 24 hours. Each team member may share what they did the day
-   before, what they'll do today, and any obstacles to their work.
-4. *Sprint Review*: At the end of each sprint, the team will gather and
-   discuss the progress, obstacles, and backlog from the previous
-   sprint.
-5. *Sprint Retrospective*: More specific than the sprint review, the
-   retrospective is meant to discuss what worked and what did not work
-   during the sprint. This may be processes, tools, people, or even
-   things related to the Scrum ceremonies.
-
-One additional ceremony that may be applicable is organizing the
-backlog. This is typically the responsibility of the engagement leader
-and is meant to prioritize and clarify what needs to be done to complete
-items in the backlog.
-
-*** Artifacts
-:PROPERTIES:
-:CUSTOM_ID: artifacts
-:END:
-While artifacts are generally not customizable in the audit world (i.e.,
-each control test must include some kind of working paper with evidence
-supporting the test results), I wanted to include some quick notes on
-associating scrum artifact terms with an audit.
-
-1. *Product Backlog*: This is the overall backlog of unfinished audit
-   tasks from all prior sprints.
-2. *Sprint Backlog*: This is the backlog of unfinished audit tasks from
-   one individual sprint.
-3. *Increment*: This is the output of each sprint - generally this is
-   best thought of as any documentation prepared during the sprint, such
-   as risk assessments, control working papers, deficiency analysis,
-   etc.
-
-** Kanban
-:PROPERTIES:
-:CUSTOM_ID: kanban
-:END:
-Last but not least, Kanban is a methodology that relies on boards to
-categorize work into distinct, descriptive categories that allow an
-agile or scrum team to effectively plan the work of a sprint or project.
-
-See Atlassian's [[https://www.atlassian.com/agile/kanban][Kanban]] page
-for more information.