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Agile Auditing at DBS: Embracing the Future
內容大綱
The case describes the efforts of Group Audit at DBS Bank Singapore to enhance the value of services it offers to the organisation by adopting various methodologies that would make Internal Audit (IA) more effective. The case specifically focuses on Agile Auditing practices that was implemented on a pilot basis in 2016 as a part of Group Audit's Future of Auditing initiative, which was aimed at making IA productive, proactive, predictive and preventive. It demonstrates how introducing agile practices to IA can help overcome the limitations of traditional auditing practices, and also assesses the additional benefits of agile auditing. It also discusses the strategy used by the Internal Audit team to gain stakeholder engagement and support to implement agile auditing within the organisation and examines the tools used by the team to assist in executing agile auditing. It elaborates on the SCRUM framework adopted by the team and the technology enablers that enabled the DBS internal audit team to execute their pilot Internal Audit projects successfully. Finally, the case highlights the advantages that agile auditing brought for DBS Group audit, and provides insight into how an agile approach to auditing can be successfully adopted in an organisation with minimal disruption within the existing team setup.