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Agile Internal Auditing – The Case Back To Normal

Table 1:

Criteria Regular Approach Agile Approach
Power Top-down from the CAE Participation of a self-organized team
Control Working off tasks; physical presence Reaching stop-overs and goals
Organization Structure: expert silos Cross-team processes
Adaptation Limited: planning > implementation Continous; immedicate action
Innovation Happens accidentally In the DNA of the approach
Communication Formal, documented, slower Rather informal, direct, faster
Media Formal reports and presentations Visuals instead of reports
Transparency Blackbox, from facts to findings Model, language, insight
Customer impact Planning and final communication Continuous involvement
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