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Agile Audit Approaches & Continuous Learning

 

Agile Audit Approaches & Continuous Learning: How IT Audit is Evolving (via ISACA) and What Boards Should Ask.

 

In a recent article, ISACA outlines "The Future of IT Audit: Embracing Agile and Continuous Learning." Among the key themes: IT auditors must move beyond static annual audit plans to iterative, agile audit cycles; leverage analytics/AI; engage stakeholders more dynamically; and shift from just compliance to ongoing assurance.

Implications:

Traditional audit cycles (planning → fieldwork → reporting, once a year) are under pressure. With technology change accelerating, risk profiles shift rapidly, therefore audit approaches need to adapt. For IT audit functions, this means more frequent touchpoints, dashboards, continuous monitoring, and audit methodologies that adjust mid-year.

For IT SOX/technology risk: Controls over dynamic systems (cloud, SaaS, AI) may not remain stable between annual audits. An agile audit model emphasises interim reviews, early warning KPIs, and stakeholder engagement rather than a one-shot review. Boards and audit committees should ask: "How current is our IT audit visibility?"

From consulting perspective: The shift offers services around "agile audit readiness", "continuous assurance frameworks", "audit analytics" and "audit + DevOps/SecOps integration". GNAW Respurces can advise clients to build future-ready audit functions.

 

Key Take-aways:

Evaluate your audit methodology: Are you still operating a rigid annual cycle? If yes, make a case to evolve toward more frequent assurance in areas of high change (e.g., cloud migrations, AI pilots, third-party integrations).

Enhance your audit metrics: Develop dashboards for high change IT domains, and track control effectiveness in near real time rather than waiting for year end.

Engage stakeholders: Ensure your IT Audit/Technology Risk teams are collaborating with business units and IT operations continuously, not just during the audit phase, to surface emerging risks earlier.

Conclusion:
The future of IT Audit demands that organisations pivot from "once a year compliance check" to "continuous risk adaptation". GNAW Resources can help clients redesign their audit functions accordingly.