TFL Vsebine / Revija SIR*IUS

Introducing an agile approach to internal audit

V članku so predstavljena teoretična izhodišča agilnosti, vitke filozofije in agilnega notranjega revidiranja, prikazan pa je praktični primer uvajanja agilnega pristopa v notranjo revizijo organizacije ABC. Večina ljudi si želi biti agilna, hitra in dano nalogo izvesti uspešno, časovno čim učinkoviteje in s kar najmanj napakami. Želimo biti usmerjeni v točno določen rezultat in ga izvesti dinamično ob upoštevanju vseh potrebnih dejavnikov. Ob tem velikokrat naletimo na odpor, upiranje in obtoževanje ter na željo po tem, da vse ostane enako in nespremenjeno. Agilni pristop je usmerjen na tako destruktivno vedenje in ga skuša s strukturiranim pristopom preusmeriti v dinamičnost, hitro odzivnost in akcijo. V notranji reviziji lahko z agilnim pristopom z omejenimi viri ustrezno izvedemo in podamo zagotovila ter imamo dovolj časa za svetovanje in predvidevanje. S poudarkom na ključnih tveganjih, področjih in problematikah pokrijemo vsa potrebna področja v organizaciji ter se razvijamo v ključnega in pomembnega partnerja v organizaciji.

The article presents the theoretical foundations of agility, lean philosophy, agile internal auditing and a practical example of introducing an agile approach to internal auditing in the ABC organization. According to the author, most people want to be agile and fast, and wish to perform the task successfully, as efficiently as possible, in time and with minimal mistakes. We want to be focused on a specific result and implement it dynamically, considering all the necessary factors. At the same time, we often encounter resistance, defence, and accusations, combine with the desire to keep everything the same and unchanged. The agile approach focuses on precisely this destructive behaviour and seeks to redirect it into dynamism, quick response, and action with a structured approach. Using the agile approach in internal audit, we can with limited resources properly implement and provide assurances and have ample time for advice and anticipation. With emphasis on key risks, areas, and issues, we cover all necessary areas in the organization and develop into a key and important partner in the organization.