PENINGKATAN PENILAIAN RISIKO OLEH RISK-BASED INTERNAL AUDITING MELALUI AGILE AUDIT PLANNING PADA ERA NEW NORMAL

Every business organization is currently faced with various large-scale business risks caused by the COVID-19 pandemic and government policies that limit the company's business flow. The business flow from upstream to downstream is disrupted due to the pandemic that occurs and the transition during the new normal period which affects organizational performance, for example, MSMEs. The role of internal auditing is very necessary to ensure that operational performance continues to run effectively and optimally under the uncertainty of the new normal era. Accountants as internal auditors with the concept of risk-based internal auditing must respond and quickly mitigate various risks that may occur as an effort to assist management. The concept of agile portfolio management, namely agile audit planning, is considered relevant in this condition, agile approach is widely studied as a solution in improving internal audit performance. Agile audit planning is considered to be more flexible and effective than traditional audit procedures. This paper provides a solution in increasing risk assessment for internal auditors in the form of risk assessment to mitigate the risks in business uncertainty due to pandemics, which is implemented in local MSME with the aim of assisting in assessing business risks. This paper was prepared using a qualitative descriptive method, with secondary reference sources through literature review from related literature sources and primary by interview method. The result of this paper is an idea of the effectiveness of agile audit planning in assessing the risks obtained from comparative analysis with traditional audit procedures and analysis of the benefits of implementing agile audit planning in MSMEs. This paper will provide an overview of the advantages of implementing agile audit planning in the new normal.Keywords: Agile Audit Planning, Internal Audit, MSME, New Normal, Risk-Based Internal Auditin

Towards Agile Workforce – Case Study Research in Three Companies

Many companies today face a highly turbulent and volatile environment caused by intense foreign competition, rapid technological change, shorter product life-cycles, and customers demand- ing more customized products. Several strategies have been developed to deal with unpredictability in the environment. Agility and agile methods have been widely accepted as a new competitive concept in many countries, including Finland. However, the understanding of how to build agile organizations remains weak. The thesis provides initial empirical evidence to better understand essential elements of agile workforce and their relationship with organizational agility. More specifically, the research aims to understand and describe the concept of workforce agility in the selected case companies. The second goal is to discover the management practices, methods and tools that the case companies have adopted in order to enable and support the actions of an agile workforce. The thesis employs qualitative research methods with empirical approach doing semi- structured interviews in case study companies and conceptual approach using previous academic research. The case study companies are OP, DNA and Alma Media. The phenomenon of developing an agile workforce is rather new in large previously traditional organizations in Finland. Consequently, the study is exploratory by nature and aims to increase familiarity of the phenomenon in the Finnish context. The different cases were studied through interviews with managers that have been in a superior decision-making position and responsible for the change process, and managers or employees that have participated the implementation of the change process. Also, a HR specialist from Vincit was interviewed for her expertise on enterprise agility. According to the findings employees’ agile capabilities and attitudes towards agility are important factors when transforming towards enterprise agility. Findings show that companies that aim to make their organization more agile face two kinds of challenges. Firstly, companies must be able to arouse excitement and interest towards agility among employees. The second challenge concerns enabling agile work and managing the frustrations that arise. To deal with these challenges case companies employed similar practices, tools and methods that enable change management, change attitudes and culture, increase internal communication, knowledge sharing and cooperation; support empowerment and work organization, and promote new work methods and training

Comparative Study on Agile software development methodologies

Today-s business environment is very much dynamic, and organisations are constantly changing their software requirements to adjust with new environment. They also demand for fast delivery of software products as well as for accepting changing requirements. In this aspect, traditional plan-driven developments fail to meet up these requirements. Though traditional software development methodologies, such as life cycle-based structured and object oriented approaches, continue to dominate the systems development few decades and much research has done in traditional methodologies, Agile software development brings its own set of novel challenges that must be addressed to satisfy the customer through early and continuous delivery of the valuable software. It is a set of software development methods based on iterative and incremental development process, where requirements and development evolve through collaboration between self-organizing, cross-functional teams that allows rapid delivery of high quality software to meet customer needs and also accommodate changes in the requirements. In this paper, we significantly identify and describe the major factors, that Agile development approach improves software development process to meet the rapid changing business environments. We also provide a brief comparison of agile development methodologies with traditional systems development methodologies, and discuss current state of adopting agile methodologies. We speculate that from the need to satisfy the customer through early and continuous delivery of the valuable software, Agile software development is emerged as an alternative to traditional plan-based software development methods. The purpose of this paper, is to provide an in-depth understanding, the major benefits of agile development approach to software development industry, as well as provide a comparison study report of ASDM over TSDM.Comment: 25 pages, 25 images, 86 references used, with authors biographie

Business Value Is not only Dollars - Results from Case Study Research on Agile Software Projects

Business value is a key concept in agile software development. This paper presents results of a case study on how business value and its creation is perceived in the context of agile projects. Our overall conclusion is that the project participants almost never use an explicit and structured approach to guide the value creation throughout the project. Still, the application of agile methods in the studied cases leads to satisfied clients. An interesting result of the study represents the fact that the agile process of many projects differs significantly from what is described in the agile practitioners’ books as best practices. The key implication for research and practice is that we have an incentive to pursue the study of value creation in agile projects and to complement it by providing guidelines for better client’s involvement, as well as by developing structured methods that will enhance the value-creation in a project

Управління міжнародним бізнесом: Agility Journey для високотехнологічних компаній

The purpose of the article is the development of recommendations for the business maturity determination and measurement in the implementation of the agile approach for high-tech companies. Methods of analysis of documents, observation, personal and in-depth interviews, case studies have been used in the research. The findings of the research: Business Agility Journey has been suggested for defining the state of the maturity of the company and conducting express diagnostics of agility. Agile Project Management Journey has been developed for the identification of weaknesses by the companies in the path to agility, as well as for the determination of events for the transition from the traditional to the agile approach. Personal Agility Checklist has been designed for testing the soft skills of employees for the presence of the agile mindset. Research limitations include the study of the maturity of companies in the IT industry. Practical implications are based on the use of suggested Agility Journeys in defining the state of maturity and main problems on the transition path. Also, Personal Agility Checklist will help to check the agility of the future employees. The originality of the article is based on the uniqueness of the Agility Journey that has been developed for the first time. Further research on this topic should be focused on the development of an agile mindset as a prerequisite for the provision of agility in the company.Метою статті є розробка рекомендацій щодо визначення та вимірювання зрілості бізнесу при впровадженні еджайл-підходу для високотехнологічних компаній. У дослідженні використовуються методи аналізу документів, спостереження, особистого та глибинного інтерв’ю та кейс-стаді. Розроблено Business Agility Journey для визначення стану зрілості компанії та проведення експрес-діагностики еджайльності. Agile Project Management Journey було розроблено для визначення компаніями своїх слабких сторін, а також заходів для переходу від традиційного до еджайльного підходу. Personal Agility Checklist був створений для перевірки «гнучких навичок» (soft skills) співробітників на наявність гнучкого мислення (agile mindset). Обмеження досліджень включають вивчення зрілості компаній ІТ-галузі. Практична значущість ґрунтується на використанні запропонованих Agility Journeys для визначення стану зрілості та основних проблем на шляху переходу. Також Personal Agility Checklist допоможе перевірити еджайльність майбутніх працівників. Оригінальність статті базується на унікальності Agility Journey, яка була розроблена вперше. Подальші дослідження на цю тему доцільно зосередити на розвитку гнучкого мислення як передумови забезпечення еджайльності в компанії

Is agile project management applicable to construction?

This paper briefly summarises the evolution of Agile Project Management (APM) and differentiates it from lean and agile production and ‘leagile’ construction. The significant benefits being realized through employment of APM within the information systems industry are stated. The characteristics of APM are explored, including: philosophy, organizational attitudes and practices, planning, execution and control and learning. Finally, APM is subjectively assessed as to its potential contribution to the pre-design, design and construction phases. In conclusion, it is assessed that APM offers considerable potential for application in predesign and design but that there are significant hurdles to its adoption in the actual construction phase. Should these be overcome, APM offers benefits well beyond any individual project