Agile Auditing. Raven CatlinЧитать онлайн книгу.
notice of the obstacle and the potential risk and implemented corrective actions and safeguards against such behaviors and mindsets. One corrective action included adding additional journal entry approvers. As a result, accounting managers ceased the “select all and click approve” approach to approve manual journal entries. Additionally, the auditors monitored to ensure that this behavior did not recur by using the accounting system's embedded audit module. The auditors created a rule to alert them if one accounting manager, or any person with approval privileges, approved a certain number of manual journal entries within a limited time frame. If it weren't for the daily meeting to identify obstacles, there is a high probability that the two team leaders may have had a hallway conversation about the obstacle that week and the solution would have been “select all and click approve.” To a control fanatic, this is obviously the wrong solution. We found so much value in the daily meeting on that project that we started using it in other projects, not realizing at the time that it was an Agile technique.
SCRUM FRAMEWORK
Scrum is the most popular Agile framework. Scrum is actually a rugby term. It is not an acronym. Since we've never personally played rugby, please bear with us on the following layman's description of a Scrum. In a rugby Scrum, when the ball is put into play, the referee drops the ball in the middle of two teams whose arms are interlocked together. In the huddle, as each member is bound to another, the team communicates instructions so the team can work in unison to get possession of the ball quickly. Each team has the same goal: to quickly get possession of the ball and move the ball to the goal. To achieve this, the team passes the ball back to a Team Member at the back of the Scrum using only their feet, referred to as a hook, as their arms remain bound to others. The team must work together quickly and efficiently to move the ball to the back of their team before the other team takes the ball. Then, the team with possession tries to score as the team moves collectively downfield as they pass the ball back and forth numerous times as needed to take advantage of player expertise, skill, and position to score points. This collective, quick, and efficient movement is similar to an Agile Scrum Team working together quickly and efficiently to achieve a specific goal.
A key concept under Scrum is that a project's time and cost are set early in the project and scope is modified as new information and client needs are determined.
A key concept under Scrum is that a project's time and cost are set early in the project and scope is modified as new information and client needs are determined. Applying this concept to the rugby Scrum, each game (or project) lasts 80 minutes – the time – and each half (or increment) is limited to 40 minutes – the time. [As a side note, there are even some who believe that the Scrum time itself should be limited, as long Scrums are a “waste of time and increase chances of player injuries.” Luckily in Scrum project management, the Scrum time is already limited to one to four weeks. One could say that by limiting the Scrum time in Agile/Scrum project management, we are reducing waste and risk to the organization.] The number of players on the field – the cost – is limited. The scope, or how many points the rugby team will score, and how they will actually maneuver to score points/goals are fluid during the game. Depending on the other team and the environment – this is usually the customer's role in a Scrum – the team adapts its scope and method during play. Additionally, depending on the strengths, weaknesses, and availabilities of the team members, the project scope and methods evolve throughout the game. Usually, the team that adapts the best, wins!
Ken Schwaber and Jeff Sutherland, co‐creators of The Scrum Guide: The Definitive Guide to Scrum: The Rules of the Game, updated the guide in November 2020. According to the co‐creators, “The 2020 version aimed to bring Scrum back to being a minimally sufficient framework by removing or softening prescriptive language” (Schwaber and Sutherland 2020). While developing our Agile auditing framework and writing this book, we refer to the 2017 version. However, although we have endeavored to incorporate the changes as reflected in the November 2020 update, you will notice references to both versions. This has no substantive effect on our framework; the essence of Scrum has not changed; Scrum is still Scrum. The latest update nonetheless makes Scrum more adaptable to all disciplines, not only software development, and continues to become more streamlined, lighter, and easier to understand. It is one team approach working together towards one Product Goal. As Jeff Sutherland says, “Scrum works best when it is fast, easy, and fun.” Following is a summary of the differences between the 2017 and 2020 versions (Scrum Guides.org 2020):
The 2020 version aimed to bring Scrum back to being a minimally sufficient framework by removing or softening prescriptive language.
One Team, focused on one Product. There is just one Scrum Team focused on the same objective, with three different roles or sets of accountabilities: Project Owner, Scrum Master, and Developers (i.e., individuals performing the audit work). You will note that in this book we use the word “Roles” to denote the different team functions. However, within the Scrum Team, there are no subteams or hierarchies. It is a cohesive unit of professionals focused on one objective at a time, the Product Goal. The 2020 updated Scrum Guide no longer refers to roles but rather to “Team.”
A Product Goal. The 2020 Scrum Guide introduces the concept of a Product Goal to provide focus for the Scrum Team toward a larger valuable objective. A Product Goal provides focus for the Scrum Team toward a larger valuable objective. Each Sprint should bring the product closer to the overall Product Goal.
Sprint Goal, Definition of Done, and Product Goal. Previous Scrum Guides described Sprint Goal and Definition of Done without really giving them an identity. They were not quite Artifacts but were somewhat attached to Artifacts. With the addition of Product Goal, the 2020 version provides more clarity around this. Each of the three Artifacts now contain “commitments” to them. For the Product Backlog the commitment is the Product Goal, the Sprint Backlog commitment is the Sprint Goal, and the Increment commitment is the Definition of Done. They exist to bring transparency and focus toward the progress of each artifact.
Self‐managing over self‐organizing. The 2020 version emphasizes a self‐managing Scrum Team, choosing who, how, and what to work on.
Three Sprint Planning Topics. In addition to the Sprint Planning topics of “What” and “How,” the 2020 Scrum Guide places emphasis on a third topic, “Why,” referring to the Sprint Goal.
Overall simplification of language for a wider audience. The 2020 Scrum Guide has placed an emphasis on eliminating redundant and complex statements as well as removing any remaining inference to IT work (e.g., testing, system, design, requirement, etc.).
For the most part, the concepts listed in the summary of differences between the 2020 and 2017 Scrum Guide versions were already embedded in our Agile auditing framework. When they were not, efforts have been made to include the most current updates. We appreciate these changes as they simplify the job of implementing an Agile auditing framework, especially focusing on one goal and the removal of inferences to IT work. As auditors we can and will continue to strive for better communications and greater efficiencies eliminating redundant and complex language and minimizing the use of audit jargon in all of our communications.
Ken Schwaber and Jeff Sutherland identify three pillars of the Scrum framework that facilitate collaborative work environments (Schwaber and Sutherland 2020):
Transparency. When a Team Member says something is done, it is really done. Finished. No loose ends. Transparency enables inspection. Inspection without transparency is misleading and wasteful.
Inspection. A check on progress. An opportunity to identify problems and potential problems. Inspection enables adaptation. Inspection without adaptation is considered pointless. Scrum events are designed to provoke change.
Adaptation. Implementing changes based on inspection. A Scrum Team is expected to adapt the moment it learns anything new through inspection.
Additionally, there are five Scrum values (Scrum Alliance 2015). “These values give direction to the Scrum Team with regard