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 # What is Agile Auditing?
 
 [Agile](https://en.wikipedia.org/wiki/Agile_software_development), 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.
+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.
+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.
+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
 
-To start, I\'ll take a look at Agile.
+To start, I'll take a look at Agile.
 
-> 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.
+> 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.
 
-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.
+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
 
-The Agile Manifesto, written in 2001 at a summit in Utah, contain a set
-of four main values that comprise the Agile approach:
+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.
+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, [twelve
-principles](https://agilemanifesto.org/principles.html) were also
-written as part of the summit.
+principles](https://agilemanifesto.org/principles.html) 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.
+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.
+- 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
 
-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?
+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
-[Scrum](https://en.wikipedia.org/wiki/Scrum_(software_development)).
-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.
+[Scrum](https://en.wikipedia.org/wiki/Scrum_(software_development)). 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.
+Let's dive into each of these individually.
 
 ## Scrum Team
 
-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.
+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
 
 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.
+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
 
-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.
+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.
+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
 
-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.
+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 [Kanban](https://www.atlassian.com/agile/kanban) page
-for more information.
+See Atlassian's [Kanban](https://www.atlassian.com/agile/kanban) page for more
+information.