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Agility in Audit: Could Scrum Improve the Audit Process?
Author(s) -
Richard I. Newmark,
Gabe Dickey,
William E. Wilcox
Publication year - 2018
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-52148
Subject(s) - scrum , agile software development , process management , audit , internal audit , process (computing) , key (lock) , business , quality (philosophy) , productivity , computer science , knowledge management , engineering management , engineering , accounting , software , software development , software engineering , computer security , philosophy , epistemology , programming language , operating system , economics , macroeconomics
SUMMARY Changes in environmental forces provide an opportunity for audit firms to move away from an up front and reactive audit planning approach to one that is more agile. Agility involves quicker...

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