Agile auditing is an innovative approach to internal audit that emphasises flexibility, collaboration, and rapid response to change. By integrating agile principles and practices, Agile Audit aims to deliver a more effective audit. Further reading Agile auditing, Mindset over matter - pwc (PDF) What is agile auditing? A guide to agile auditing for internal audit - Wolter Kluwer Future Ready: Toward a Sound Agile Audit Framework - ISACA Journal Related pages Agile methodology
The audit universe is the comprehensive list of all the potential audit areas within an organisation. It serves as a foundational tool for planning and prioritising internal audit activities. Components within the Audit universe may be called Auditable areas, units or entities, depending on the lens the auditor is taking. Further reading Developing a Risk-based Internal Audit Plan - IIA Practice Guide Related pages Risk universe
Communication through writing, often in the form of reports, is a critical skill to master as a risk professional. Effective report writing ensures that findings and recommendations are clearly communicated to stakeholders, facilitating informed decision-making and promoting transparency within the organization. Further reading A guide to Report-writing for Internal Auditors (PDF)