Integration of Agile Technologies in Internal Audit
The study is devoted to the processes of integration of Agile technologies in internal audits. It was determined that Agile is a method and a way of thinking simultaneously, which ensures timeliness of receiving information, quick response to risks, and acceleration of audit cycles, thanks to which...
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| Format: | Article |
| Language: | English |
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Vilnius University Press
2024-10-01
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| Series: | Buhalterinės Apskaitos Teorija ir Praktika |
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| Online Access: | https://www.zurnalai.vu.lt/BATP/article/view/36927 |
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| author | Andrii Shaikan Serhii Hushko Оlenа Nieizviestna |
| author_facet | Andrii Shaikan Serhii Hushko Оlenа Nieizviestna |
| author_sort | Andrii Shaikan |
| collection | DOAJ |
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The study is devoted to the processes of integration of Agile technologies in internal audits. It was determined that Agile is a method and a way of thinking simultaneously, which ensures timeliness of receiving information, quick response to risks, and acceleration of audit cycles, thanks to which the effect of value creation is achieved for both top management and stakeholders. The analysis of statistical studies of the implementation of Agile technologies allowed the authors to conclude that the Agile approach is increasingly used in enterprises to achieve planned results, and to single out key changes in the concepts of internal audit, which became possible thanks to the implementation of the Agile approach. It is noted that there is no single path for transitioning to the use of Agile methodology for all organisations. In addition, such a transition can cause difficulties associated with rethinking the audit process. That is why the authors attempted to unify the work cycles of the internal Agile audit.
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| format | Article |
| id | doaj-art-82a315b14a2c447c83c22254f5b3d7ed |
| institution | Kabale University |
| issn | 1822-8682 2538-8762 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Vilnius University Press |
| record_format | Article |
| series | Buhalterinės Apskaitos Teorija ir Praktika |
| spelling | doaj-art-82a315b14a2c447c83c22254f5b3d7ed2025-02-11T18:08:51ZengVilnius University PressBuhalterinės Apskaitos Teorija ir Praktika1822-86822538-87622024-10-013010.15388/batp.2024.12Integration of Agile Technologies in Internal AuditAndrii Shaikan0Serhii Hushko1https://orcid.org/0000-0002-4833-3694Оlenа Nieizviestna2State University of Economics and TechnologyState University of Economics and TechnologyState University of Economics and Technology The study is devoted to the processes of integration of Agile technologies in internal audits. It was determined that Agile is a method and a way of thinking simultaneously, which ensures timeliness of receiving information, quick response to risks, and acceleration of audit cycles, thanks to which the effect of value creation is achieved for both top management and stakeholders. The analysis of statistical studies of the implementation of Agile technologies allowed the authors to conclude that the Agile approach is increasingly used in enterprises to achieve planned results, and to single out key changes in the concepts of internal audit, which became possible thanks to the implementation of the Agile approach. It is noted that there is no single path for transitioning to the use of Agile methodology for all organisations. In addition, such a transition can cause difficulties associated with rethinking the audit process. That is why the authors attempted to unify the work cycles of the internal Agile audit. https://www.zurnalai.vu.lt/BATP/article/view/36927internal auditAgileAgile auditAgile methodologyunified work cycle of Agile audit |
| spellingShingle | Andrii Shaikan Serhii Hushko Оlenа Nieizviestna Integration of Agile Technologies in Internal Audit Buhalterinės Apskaitos Teorija ir Praktika internal audit Agile Agile audit Agile methodology unified work cycle of Agile audit |
| title | Integration of Agile Technologies in Internal Audit |
| title_full | Integration of Agile Technologies in Internal Audit |
| title_fullStr | Integration of Agile Technologies in Internal Audit |
| title_full_unstemmed | Integration of Agile Technologies in Internal Audit |
| title_short | Integration of Agile Technologies in Internal Audit |
| title_sort | integration of agile technologies in internal audit |
| topic | internal audit Agile Agile audit Agile methodology unified work cycle of Agile audit |
| url | https://www.zurnalai.vu.lt/BATP/article/view/36927 |
| work_keys_str_mv | AT andriishaikan integrationofagiletechnologiesininternalaudit AT serhiihushko integrationofagiletechnologiesininternalaudit AT olenanieizviestna integrationofagiletechnologiesininternalaudit |