Raven Catlin - Agile Auditing

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Raven Catlin

Ceciliana Watkins

Copyright © 2021 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

Published simultaneously in Canada.

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Library of Congress Cataloging‐in‐Publication Data

Names: Catlin, Raven, author. | Watkins, Ceciliana, author.

Title: Agile auditing : fundamentals and applications / Raven Catlin and Ceciliana Watkins.

Description: Hoboken, New Jersey : Wiley, [2021] | Includes bibliographical references and index.

Identifiers: LCCN 2021015254 (print) | LCCN 2021015255 (ebook) | ISBN 9781119693321 (hardback) | ISBN 9781119693482 (adobe pdf) | ISBN 9781119693468 (epub)

Subjects: LCSH: Auditing. | Agile project management.

Classification: LCC HF5667 .C325 2021 (print) | LCC HF5667 (ebook) | DDC 657/.45–dc23

LC record available at https://lccn.loc.gov/2021015254

LC ebook record available at https://lccn.loc.gov/2021015255

Cover Design: Wiley

Cover Image: © Casper1774 Studio / Shutterstock

We dedicate this book to our families and all auditors in search of knowledge and making the world a better place.

Serving as a chief audit executive and then CEO of The Institute of Internal Auditors (IIA), I have strived to learn new concepts, develop new ideas, and advocate for new ways to approach challenges and opportunities. Continuous learning is what brings me to this book, Agile Auditing: Fundamentals and Applications, by Raven Catlin and Ceciliana Watkins, two remarkable individuals who epitomize the internal auditors of today and the future. In this book, Raven and Ceciliana offer a fresh approach to what our profession must do to become and remain relevant to our stakeholders by adopting an Agile mindset.

I have discussed the importance of being nimble and turning problems into opportunities over more than a decade, through my books, in presentations around the world, and in my weekly blog Chambers on the Profession . To implement Agile auditing, internal auditors must demonstrate intellectual curiosity and open‐mindedness, two attributes discussed in my book Trusted Advisors: Key Attributes of Outstanding Internal Auditors . Additionally, Agile auditors must have the relational and professional attributes addressed in the book.

After reading Agile Auditing: Fundamentals and Applications , I gained new perspectives and reinvigorated my firm belief that, to be relevant, we must continuously evolve who we are as internal auditors and how we add value.

We are at a critical juncture in our profession. Being Agile also means being resilient amid every advancing risk. We must embrace fresh ideas and perspectives to execute bold, decisive, and Agile strategies to address the new frontier. Amid the COVID‐19 pandemic, the need for social distancing around the globe challenged the management of audit activities, from risk assessments to testing, reporting, and the administration of the audit activity, including recruiting, retention, and training.