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Agile Internal Auditing – The Case Back To Normal

Table 2:

Waste Category Waste in Regular Processes Waste in Internal Audit Processes
Transport Unnecessary movements, e.g. of raw material Physical sign-off of reports
Inventory Anything waiting unproductively for future processes Archiving of raw data and work papers
Motion Unnecessary movement of machines or operators Business travel to field audits
Waiting Slow pace of a step in a series of steps Limited availability of auditee
Overproduction Produced items in excess of customer demand Excessive documentation
Over-processing Providing features not demanded by the customer Detailed report for minimalistic Board
Defects Not acceptable to customers, requires rework Wrong information in the audit report
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