Internal audits can be ponderous affairs, requiring the use of an extensive audit program, multiple reviews, and the delayed issuance of findings and recommendations. In the
Agile Auditing
manual, we describe how to avoid these issues by restructuring audit teams, accelerating the audit timeline, including the client in the conduct of audits, paring back workpapers, and focusing on providing a strong value proposition to the client. The net result is a much more effective internal audit department.