From 74992aaa27eb384128924c4a3b93052961a3eaab Mon Sep 17 00:00:00 2001 From: Christian Cleberg Date: Sat, 27 Apr 2024 17:01:13 -0500 Subject: test conversion back to markdown --- content/blog/2023-08-18-agile-auditing.org | 137 ----------------------------- 1 file changed, 137 deletions(-) delete mode 100644 content/blog/2023-08-18-agile-auditing.org (limited to 'content/blog/2023-08-18-agile-auditing.org') diff --git a/content/blog/2023-08-18-agile-auditing.org b/content/blog/2023-08-18-agile-auditing.org deleted file mode 100644 index 69e5485..0000000 --- a/content/blog/2023-08-18-agile-auditing.org +++ /dev/null @@ -1,137 +0,0 @@ -#+title: Agile Auditing: An Introduction -#+date: <2023-08-18> -#+description: A quick introduction to using the Agile methodology in an audit. -#+filetags: :audit: - -* What is Agile Auditing? -[[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 -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 -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 -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 -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. - -** 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. - -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. - -See Atlassian's [[https://www.atlassian.com/agile/kanban][Kanban]] page for more information. -- cgit v1.2.3-70-g09d2