AGILE AUDITING – SCRUM IMPLEMENTATION

Fery Iriyawan, QIA, CISA, CFE, ERMCP, CIA

Profile Experiences & Journey

“Education is the most powerful weapon 2017 – Present 2010 – 2017 2008
which you can use to change the world.” Was appointed as Head of Started as Internal Audit & Entreprise Risk February 2008 – November
- Nelson Mandela Group Internal Audit. Management Coordinator until Sept 2014, and 2008, starting carreer as a
became Head of internal Audit on Oct 2014 until Junior Auditor at KAP Salaki &
Sept 2017. Salaki.

[email protected]

Scan Below :

2017 – Present 2008 – 2010

also served as General Manager – Was continued his journey
Internal Audit and in 2019 become as a Senior Auditor at RSM
General Manager – Internal Audit Indonesia.
& Risk Advisory.
 AGILE BIG A AND SMALL A
The term “agile” in the internal audit context may mean different things
to different people. To some, it is a

 agile (little “a”): a verb used to describe process improvement efforts

(exclusive of a specific methodology) employed by internal audit
functions to achieve a more nimble, less wasteful internal auditing
process.
 For example, a chief audit executive is looking for opportunities
that will make audit processes more agile so that internal
auditing services are more capable of addressing the dynamic
risk environment.

 Agile (big “A”): a noun used to describe the use of specific agile
software development methodologies and an associated mindset shift
to achieve more value and agility from the internal auditing process.
 For example, an internal audit function is using Agile software
development approaches to innovate the internal auditing
process in an effort to better address the dynamic risk
environment.
WHAT IS SCRUM?

Scrum Origin

Scrum (n): A framework within which people can address complex adaptive problems, while
productively and creatively delivering products of the highest possible value.
HISTORY AGILE IN INTERNAL AUDITING
AGILE AND THE IPPF
AGILE (SCRUM) INTERNAL AUDIT

7
COMPARISONS
AGILE IA AND
TRADITIONAL
WATERFALL
AUDITING
AGILE MATURITY MODEL
COMMON FEATURES OF AGILE IA THAT DRIVE VALUE INCLUDE
• Focus on value, not audit objectives. While traditional processes focus on defining audit objectives during the planning
phase, Agile IA defines the value to pursue during the audit engagement up front. In this way, the goal of producing value
happens when audit deliverables align with the objectives and strategies of the organization.

• Clients are involved. Audit clients are an integral part of the project team. This allows for more regular interaction between
the audit team and audit client compared to traditional methods, which results in improved, frequent communication

• Time-boxed discipline. During Agile IA, fixed length work cycles are defined. This allows for built in discipline to complete
audit engagements on time.

• Timely insights and responses. Since audit clients are engaged during Agile IA, they receive concurrent feedback and insight
throughout the audit process. Audit insights are not delayed while being validated, as in the traditional approach, so clients
can begin to formulate risk responses immediately.

• Fewer disagreements. Because audit clients are more intimately engaged as an Agile IA engagement progresses, there are
opportunities for audit results to be discussed, mutually vetted, and agreed upon concurrently with the audit team. This
involvement increases the likelihood that audit clients will embrace audit results and take stronger ownership positions
toward responses

• Document rationalization. Simplicity (the art of maximizing the amount of work not done) is a key element in Agile IA. The
focus is to make the audit process more efficient and eliminate unneeded items.
  Resource constraints. Agile IA methodology promotes values that create opportunities
to gain efficiency, which in turn can increase available capacity.
 Highly complex audit engagements. One reason Agile SD frameworks were originally
designed was to tackle highly complex and ambiguous projects. Agile IA methodology
has similar features that make it suitable for complex audit projects (e.g., iterative
planning and product delivery, time-boxed work increments, close audit/client
collaboration, and adaptability).
 Relationship building. Agile IA places high value on collaborative relationships with
audit clients. In an environment where audit clients are providing feedback that is
more constructive than positive (e.g., communication challenges, trouble
understanding issues faced by the business, etc.), an Agile IA approach could help close

BENEFIT AGILE 
the gap on some of the common relationship issues faced by internal auditors
Re-branding. Sometimes internal audit functions and their corresponding value
proposition within the organizations they serve grow stale and may lose their edge.

AUDITING When a brand grows stale, a fresh start can recharge and bring new life to the internal
audit activity.
 Meet stakeholder expectations. Internal auditing is a service. While professional
standards dictate to a large extent how our service is performed, if stakeholder
expectations are not met, they will look elsewhere to have their needs fulfilled
 Optimization of effort. Traditional waterfall auditing approaches are inherently prone
to waste. While Agile IA designed to value lean principles that seek to eliminate waste
and gain efficiency in the audit process.
 Specialized knowledge. Agile IA is designed to accommodate the participation of
subject matter expertise on the audit team without the organizational infrastructure
needed to support guest auditor or rotational programs. Having this subject matter
expertise as part of the Agile IA team may also provide internal audit staff with
learning and development opportunities.
VALUE PROPOSITION
• Risk agility. Enable internal audit functions to flexibly deploy resources to support dynamic risk.

• Integrated value-driven insights. Reporting that produces insightful, point-of-view commentaries that are value-driven (i.e.,
integrated with organizational strategies, corresponding risks, and value chains)

• Efficiency. Reduce audit cycle times and resource consumption to increase risk coverage capacity

• Complementary benefits. Return on investment that builds energy to sustain quality and high-value outcomes (e.g., staff
motivation and invigoration, enhanced collaboration, internal audit function brand augmentation, etc.).

WHEN WE START TRANSFORM OUR AUDIT TO AGILE

 When we have to improve Speed of Audit Process

 When there are high level Uncertainty or Audit Subject

 To Cure All for waste and inefficiency in the audit process

COMPARATION AGILE MANIFESTO IN SOFTWARE DEVELOPMENT AND IN AUDITING PRACTICES.

Agile Manifesto (Software Development) Agile Manifesto (Audits)

Our highest priority is to satisfy the customer through early and Our highest priority is to satisfy the audit committee through
continuous delivery of valuable software. earlier and continuous delivery of Influential audit work.

Welcome changing requirements, even late in development. Agile We welcome in flight change where it will add business value.
processes harness change for the customer’s competitive
advantage.
Deliver working software frequently, from a couple of weeks to a We deliver audits frequently with a preference to avoiding the
couple of months, with a preference to the shorter timescale. delivery of a hockey stick.

Business people and developers must work together daily throughout Auditors and auditees must work together daily throughout the audit
the project. review.
Build projects around motivated individuals. Give them the Build projects around motivated individuals. Give them the
environment and support they need, and trust them to get the job environment and support they need, and trust them to get the job
done. done.

The most efficient and effective method of conveying information The most efficient and effective method of conveying information
to and within a development team is face-to-face conversation. between auditors and auditees is face-to-face conversation.
COMPARATION AGILE MANIFESTO IN SOFTWARE DEVELOPMENT AND IN AUDITING PRACTICES.

Agile Manifesto (Software Development) Agile Manifesto (Audits)

Working software is the primary measure of progress. The final audit report is the final measureof
progress.
Agile processes promote sustainable development. The sponsors, Agile processes promote sustainable auditing. The
developers, and users should be able to maintain a constant pace sponsors, auditees, and business should be able to
indefinitely. maintain a constant pace indefinitely.

Continuous attention to technical excellence and good design enhances Continuous attention to technical excellence and good
agility. design assessment enhances agility..

Simplicity – the art of maximising the amount of work not Simplicity – the art of maximising the amount of work
done – is essential. not done – is essential.
The best architectures, requirements and designs emerge from self- The best audit work emerge from self-organising teams.
organising teams.

At regular intervals, the team reflects on how to become more Regularly reflect on the effectiveness of our actions,
effective, then tunes and adjusts its behaviour accordingly. knowledge, tools and techniques (through tollgates and
retrospectives) in order to identify and act on
improvement opportunities.
SHIFTING MINDSET
SUCCESS STORY

TRANSFORMATION AUDIT PROCESS TO AGILE SCRUM FRAMEWORK

SIEMENS: OVERVIEW
171 years responsibility for society

Controlling & Finance Assurance

379 k > 200 83bn
Employees Countries Revenue

Smart
Infrastructure Gas &
power

Digital
Siemens Industries
Mobility

260 internal auditors located in 8

different countries
providing Assurance
SIEMENS: TRANSFORMATION JOURNEY

Better Faster Happier

Value to Business… Responses… … Teams

Team performance… …AdaptabilitytoChange… …Stakeholders
DecisionMaking… … Reports… … Individuals
…

Identification& Preparation … Moving fast but in a ‘scientific' way PilotWavesI – III Scaling Up
• Outside-in-view via benchmarking • Experiment • Establish roles and career model
• Introduction to Agile as the new way of • Inspect and adapt • Quality gates through CoE
working
• Leverage lessons learned from retrospectives • Holistic change management
• Getting inspired by Deloitte’s
• Building Center of Expertise (CoE) • Further refine the role of the CoE
white papers on Agile auditing
• First thoughts on apprenticeship model for • Global deployment of training
Agile Internal Auditing capabilities • Fully Agile by FY 2021
SCHLUMBERGER: OVERVIEW
• Schlumberger is the world's leading provider of technology for reservoir characterization, drilling,
production, and processing to the oil and gas industry.

• For over 90 years, Schlumberger technological innovations have provided value for oil and gas operators
by helping them increase production and recovery from nonrenewable resources.

85+ countries 40+ auditors delivering

100K people 60+ auditslyear
140 nationalities 30 nationalities
~$33B revenue 16 languages
SCHLUMBERGER: TRANSFORMATION JOURNEY
Why Agile? Our Journey

Increased stakeholder engagement

April
Agile Pilot for Western
Shortened audit life cycle & time to report Hemisphere

More meaningful findings and insights January June

Agile Training Agile Pilot for
Eastern
Hemisphere

Streamlined reporting format February

New Report Format
FIDELITY: OVERVIEW
Fidelity Corporate Audit provides independent and objective audit and advisory
Privately owned for 70+ years services that help Fidelity manage risk, improve customer service, and enhance
business performance
40K
associates

Asset Corporate
Management Functions

28M 13K Innovation &

23K Enablement
individuals companies
advisors

Information
Technology Distribution

$7.4T
customer 8 locations 5 teams
assets

ASSET PERSONAL INSTITUTIONAL WORKPLACE 155 audit associates delivering

MANAGEMENT INVESTING CUSTODY INVESTING
CLEARING
TECHNOLOGY
200+ auditslyear
FIDELITY: TRANSFORMATION JOURNEY

➢ More timely delivery of higher impact results ➢ More frequent and transparent
engagement with stakeholders
Why Agile?
➢ Improved ability to dynamically manage
audit priorities ➢ Empowered, engaged, happy associates

Q1 – Q2 Explore Q3 Pilot Q4 Transform FY19-20 Sustain

• Stable teams • Pilots with coaches • Op model, team design • Continuous improvement
• Experiment • Continuous • Roles/responsibilities • Coaching capabilities
• Scrum master training improvements • Coach capabilities • Center of Excellence
• Blueprint • Learn and iterate

Agile terminology Purpose of ceremonies Career progression

Essentials component in scrum

SCRUM COMPONENTS
Roles
1. Product Owner Artifacts
2. Scrum Master 1. Product Backlog
3. Development Team 2. Sprint Backlog
3. Product Increment
Events
1. Sprint Planning
2. Daily Scrum 3 Pillars for Success!
3. Sprint Review 1. Transparency
4. Sprint Retrospective 2. Inspection
5. Sprint 3. Adaptation
SCRUM PROCESS Taken From :
Microsoft

Audit Program

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BACKLOG TAXONOMY
Comprise a very global and not very well defined
functionality in your audit

Epic Example : Enhance assurance on Effectiveness Sales

Management Process

Features usually tend to describe what your Audit

will do – Feature Could be has 2 or more user stories
Features Example : Optimalization control on Prospect
Management

User stories tend to express what the user want to

do (Value Driven)

User Stories Example : As An Auditor I Want To ensure All

Prospect Management classification update so that
successful sales dealing transactions achieved
(Value) → Sprint Backlog
SPRINT PLANNING Taken From :
Microsoft

Part 1 : What work is to be done

✓ Product Owner leads the Dev Team through the highest priority Product
Backlog items, to ensure all have a clear understanding of the
requirements.
✓ The Dev Team makes an initial estimate of how much it can complete.

Part 2 : How will the work be accomplished

✓ The Dev Team creates a detailed plan for how they will try to deliver what
they've targeted. This is the Sprint Backlog.
✓ The Dev Team validates the initial estimate they made.

78
KEY ELEMENT – SPRINT PLANNING
 User Story
 An effective user story is one that considers the risks, complexities, and relevance of the story
 There are three key components to a story – the actor, the action and the outcome. Who is the responsible party (actor) for
the key elements of the story,
 Changes & Leading Practices :
a) Creating a story that is small enough to be completed within a sprint can be a challenge. Teams often want to bite off more
than what can fit into a one- to two-week sprint.
b) Make sure the story has concrete business value and is testable by itself, after which audit conclusions can be initially
determined.
c) Involve the product owner in understanding requirements and mapping the stories. Continue to stress to your teams that the
initial backlog will not be the final backlog; it’s ok to get started with some unknown

 Definition of Ready
 Involve the product owner in understanding requirements and mapping the stories. Continue to stress to your teams that the
initial backlog will not be the final backlog; it’s ok to get started with some unknown
 Changes & Leading Practices :
a) There needs to be agreement between the scrum team, product owner, and stakeholders that the project can start.
b) DoR should be viewed as the starting line.
KEY ELEMENT – SPRINT PLANNING
 Sprints and time-boxing  Definition of Done
 the user stories are grouped into sprints. Sprints—time-boxed  A DoD defines the value to be delivered in a sprint. It can be
intervals in which specific tasks must be completed—provide a expressed as a level of assurance; a list of identified issues,
process, a structure, and a cadence for the work. The time-box risks, or recommendations; or a report or POV.
should provide the motivation of a tight deadline to keep the
teams focused  DoD helps define when a story has been completed to the
satisfaction of the audit product owner and meets an objective
 Changes & Leading Practices : of an audit. It should not be lengthy or complex or it will likely
not work at the sprint level.
a) People sometimes do a poor job estimating time. Don’t expect
the first sprint to be perfect.  Changes & Leading Practices :
b) On IT projects, industry experience indicates that two-week a) Think of a DoD as a checkpoint rather than a destination to
sprints are the norm, even for companies that have tried enable the team to modify or redirect the work as it proceeds.
longer ones. Internal Audit should shoot for one- or two-week
sprints. b) The DoD defines the level of assurance needed or the desired
quality of the final product. Often, low levels of assurance or a
c) Having a dedicated scrum master/ coach is a leading practice. quick review of certain controls is all that’s needed. Other
The “coach” role may be the most important part, as teams times, higher levels of assurance and deeper reviews are
need someone who can facilitate their learning. necessary.
d) Many teams use the first sprint as a “discovery” sprint in order c) As the objective source of assurance, Internal Audit has
to undertake preliminary work, such as defining needed data or significant input into the DoD. The needs of the audit
gathering required information committee and regulators, as well as those of the business,
must be considered.
SPRINT REVIEW AND RETROSPECTIVE Taken From :
Microsoft

Sprint Review – Inspect and Adapt the Product

✓ SCRUM team & Stakeholders get ‘hands-on’ with what Dev Team has produced
✓ Inspect quality, whether it is ‘done’
✓ Inspect whether it serves customer needs
✓ Try to find improvements to make in future (PO add these on the Product Backlog)

Sprint Retrospective – Inspect and Adapt our Practices

✓ SCRUM Team (PO, SM, Dev Team) talk about what they experienced and observed during the Sprint,
both positive and negative
✓ Create specific plan of action for improving their practices in next Sprint

82
CLOSING SPRINT Taken From :
Microsoft

The Final Product

• In Agile IA, the report is developed iteratively, just like

planning and fieldwork. Upon completion of the sprints,
a final POV is developed to tie the sprints together

• A final POV provides focus and articulates the relevance

of the work performed. It fuels brainstorming and helps
to obtain buy-in from various stakeholders. And it should
contain Internal Audit’s factual opinion on current state
and contain insights to risks and exposures

• Challenges/leading practices:
a) Final POVs should reflect “what you really think”
and be supported by the facts. It should be tied to
strategy and answer the question “so what?”
b) A final POV is also a condensed understanding of
the area with a summary of relevant insights into
the state of risk and controls within it.
c) The final POV is only as good as the sprint POVs.
Sprint POVs should drive your backlog refinement
process, leading to the final POV.
d) Waiting until the end to share anything with
stakeholders in writing can lead to challenges
with acceptance.

82
FIBONACCI TOOLS
 Summary Result
Fibonacci
• Fibonacci numbers estimates 1
through 8 can be brought in to
sprint, this level refinement
usually in result User Story

• Fibonacci numbers estimates

13 through 34 need to be
broken down further before you
let them into sprint, we Call
this Features

• Fibonacci numbers estimates

55 through 144 are to big for
release but are estimable at the
order of magnitude product
road map level, the
requirement called Epic
Simulation Fibonacci
Audit Backlog

Sprint User Story Definition of Definition of Start Target Audit Delivered Expended Fibonnaci Risk
Number Done Ready Sprint Release or Business Effort Frequent
Value Card
(Size)

1 As An Auditor I Want To Auditor has Examine of A High

ensure All Prospect Evidence Prospect 80% 20 % 3
Management Prospect Management
classification update so Management Classification
that successful sales grouping in and relate to
dealing transactions Hot, Cold and Sales Policy
achieved (Value) Warm and
update
subsequently

2 As An Auditor I Want To Auditor has Manual test B 16 % 40 % 13 High

ensure All Cost Evidence cost
structure calculate Pricing include calculation
precisely so that all standard (Reperforman
Increasing Gross Profit and variable ce) and
Margin cost validate with
SAP Pricing
3 As An Auditor I Want To Auditor has Confirmation C 4% 60 % 20 Medium
ensure Customer Evidence on sample to
relations maintain Customer Customer
properly so that there Satisfaction regarding
are good relationship retention
achieved program
The Audit Backlog

1) A dynamic list of all work

2) List of User Stories

3) Sequenced by Product Owner; influenced by

many including the team

4) Tuned empirically
BURNDOWN CHART
 Apa yang dimaksud dengan grafik burndown?
 Grafik burndown adalah gambaran visual yang menunjukkan jumlah pekerjaan yang tersisa yang harus dilakukan dalam
sebuah proyek, versus jumlah waktu untuk melakukannya. Ada dua jenis grafik burndown yang berbeda:
• Grafik burndown sprint: mengukur pekerjaan yang tersisa pada satu tugas atau “sprint” tertentu
• Grafik burndown pekerjaan: menilai pekerjaan yang tersisa pada seluruh proyek

Bagaimana menggunakan grafik burndown?

 Grafik burndown jenis ini berperan utama dalam pengembangan agile Scrum , tetapi grafik ini bermanfaat untuk hampir
setiap gaya manajemen proyek. Mengapa? Grafik ini memungkinkan anggota tim untuk melihat dan memahami progres
dengan mudah dan kemudian beradaptasi dengan sesuai untuk memenuhi sasaran mereka.

 Manajemen waktu yang efektif sangat penting untuk setiap proyek yang berhasil. Namun, hanya 28% persen perusahaan
mengatakan bahwa mereka secara konsisten menggunakan teknik seperti ini untuk mengukur kinerja. Ketidakefisienan ini
berakibat pada 9,9% dari setiap dolar yang terbuang karena kinerja proyek yang buruk. itu artinya $99 juta untuk setiap
$1 miliar yang diinvestasikan.
 a. the blue line shows the ideal scenario if your team performs exactly as
predicted by your task estimates and the red line shows the actual
performance. At day 0 (the first day of the iteration), the remaining
effort is at its highest because nothing has been completed. At the end
of the iteration (day 20), the sum should be 0 because there are no
tasks left to be completed.

b. The red line (your team’s actual performance) to be close to the blue
line. When it is above the blue line, then your team is behind schedule
and when it is below the blue line, your team is ahead of schedule.

a. Chart showing areas above the blue line as being behind schedule
and below the blue line as being ahead of schedule

b. If the actual remaining effort line is above the blue line for an
extended period, then it means adjustments have to be made to
the project. This could mean dropping a task, assigning additional
resources, or working late, all of which can be unpleasant but
because of the burn down chart, at least you can deal with it
sooner rather than just before a deadline.
ISSUES LOG

• Adding tasks: For example, complete a requirement, or correct a bug, etc

• Estimating task time: This should be for an average team member (not you), and should have team consensus when possible. I
generally estimate at an accuracy of 0.25 days so that simple tasks do not get excluded.

• Prioritizing: Prioritize each task in groups of 10. The highest priority is 10, 20 is lower, 30 is lower still, etc. Incrementing by
10 seems like an odd choice at first but it is likely that some tasks have been missed or need to be split so having a second
digit available is handy for task insertions.
 Iteration

• Start Date : The date when work on the iteration starts

• End Date : The planned date for when the iteration
should end
• # of Developers : Note that if one developer is shared between
2 projects, you might want to include him/her
as a fraction, for example 0.5 developers

• Efficiency Factor :
a) This is a measure of your team productivity and task estimate
accuracy. Use 0.7 as a starting point but after the first
iteration, you will be able to obtain an updated value from
the spreadsheet. It is calculated based on the following
formula.
b) Based on past performance, the efficiency factor adjusts the
effective number of days available to work on a project so
that your estimates become more in line with reality. This
eliminates problems with consistent under estimates or over
• m – Ideal Remaining Effort : Slope for an ideal iteration(see burn down estimates.
chart) -(# of task work days)/(Work Days) c) It is possible to have an efficiency factor greater than 1. This
means that your time predictions are greater than how long it
• b - Ideal Remaining Effort : Intercept for an ideal iteration – This should equal actually takes to perform a task. This does not require any
“Effective Man Days” special consideration.
• m - Man Days Used : Slope for calculating the number of Man Days used per • Work Day : The number of work days between Start Date
day – This will be used later for updating the efficiency factor after an
and End Date – For software development, 20 is
iteration
a good starting point which is one month (5
• Effective Man Days : The amount of time that is available for actually working working days a week for 4 weeks).
on tasks.

• b - Man Days Used : Always 0

Iteration

In the last step, we discovered how many days we have available

to work on tasks during an iteration (Effective Man Days). Next,
tasks need to be assigned to the iteration. Simply add the Id’s for
high priority tasks to the Assigned Task Id column until the total
time required to complete the iteration matches “Effective Man
Days”. If there is some time at the end but the higher priority tasks
are too long to fill it, select a shorter lower priority task. Do not
try to squeeze an extra day into an iteration.
Iteration

• Work Date : The date that

corresponds to a particular work
day

• Work Days : Each day that

can be worked – It should start at
0 all the way up to Work Days
from 2.1 (x-axis)

• Ideal Remaining Effort (y-axis,

ideal) : The ideal amount of task
time that should be remaining for
a given work day.

• Actual Remaining Effort(y-axis,

reality) : Your team’s actual
performance based on the sum of
all the incomplete task estimates

• Completed Tasks – : Record the

task estimate time, not the
actual time worked
KANBAN BOARD
KANBAN BOARD
 A Kanban board is one of the tools that can be used to implement Kanban to manage work at a personal or
organizational level.
 Kanban boards visually depict work at various stages of a process using cards to represent work items and
columns to represent each stage of the process. Cards are moved from left to right to show progress and to
help coordinate teams performing the work. A Kanban board may be divided into horizontal "swimlanes"
representing different kinds of work or different teams performing the work.
 Kanban boards can be used in knowledge work or for manufacturing processes.[1]

 Simple boards have columns for "waiting", "in progress" and "completed" or "to-do", "doing", and "done".
Complex Kanban boards can be created that subdivide "in progress" work into multiple columns to visualise
the flow of work across a whole value stream map.
KANBAN

BACKLOG PLANNING IN PROCESS REPORTIN COMPLETE

G
Security
Policy

Completeness
and Verified
Master Data

Accuracy of
Payment
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy

Completeness
and Verified
Master Data
Accuracy of
Payment
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy
Completeness
and Verified
Master Data

Accuracy of
Payment

Incident
Response
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy
Completeness
and Verified
Master Data

Accuracy of
Payment

Incident
Response
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy
Completeness
and Verified
Master Data

Accuracy of
Payment

Incident
Response
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy
Completeness
and Verified
Master Data

Accuracy of
Payment

Incident
Response
KANBAN

BACKLOG PLANNING IN REPORTING COMPLETE

PROCESS
Security
Policy
Completeness
and Verified
Master Data

Accuracy of
Payment

Incident
Response
GREAT THINGS NEVER CAME FROM COMFORT
ZONES
“UNKNOWN”
SCRUM EXERCISE

Sebagai Auditor PT International anda Diminta untuk melakukan Audit Prosess Infrastructure dimana
manjemen bertujuan meyakinkan agar optimalisasi Governance Dalam Project Infrastructure dapat
memberikan nilai tinggi pada pekerjaan yang dilakukan.
Beberapa point yang menjadi concern dalam audit ini adalah :

1. Optimalisasi proses Budget agar budget yang dibuat relevan dengan pekerjaan yang ada, tentunya
dengan memfokuskan kepada point-point dibawah ini :
A. Akurasi Budget based on aktual market
B. Controlling efektifitas budgetin

2. Manajemen juga ingin menguji kehandalan sistem Procurement Perusahaan dengan bertujuan, untuk :
A. Mendapat barang yang kualitas tinggi
B. Vendor yang dipilih adalah vendor yang capable dan berkualitas
C. Proses procurement Terhindar dari Tindakan fraud

3. Dalam proses review dan control terdapat proses monitoring yang cukup sehingga tidak terjadi
keterlambatan proyek dengan mengacu kepada beberapa point yang di fokuskan sbb :
A. Kapabilitas tenaga kerja yang terlibat dalam proyek ini
B. Penurunan atau Eliminasi pekerjaan error
SCRUM EXERCISE

Sebagai Auditor PT Nasional anda Diminta untuk melakukan Audit Prosess Human Resources dimana
manjemen bertujuan meyakinkan agar Perusahaan memiliku sumber daya yang handal dan dapat
membantu perkembangan Bisnis Perusahaan

Hal yang menjadi focus bagi manajemen dalam audit ini adalah beberapa point terlampir yaitu sebagai
berikut :
1. Bagaimana Bagian Human Resources dapat Memastikan proses rekrutmen berjalan secara Efektif
dengan mefokuskan kepada point :
A. Recruitment dilakukan secara tepat waktu
B. Karyawan yang di rekrut sesuai dengan yang dibutuhkan Perusahaan

2. Bagaimana HR dapat menguatkan sumber daya dengan program pengembangan yang terstruktur
dengan focus kepada
A. Kompetensi tenaga kerja sesuai dengan kebutuhan industri
B. Program pelatihan sesuai dengan program pengembangan perusahaan

3. Bagaimana HR melakukan pengelolaan karyawan yang resign atau pension dengan baik dengan
mengacu kepada :
A. Proses Retirement sesuai dengan UU yang berlaku
B. Program pembinaan karyawan yang pension dilakukan sesuai dengan minat karyawan
SCRUM EXERCISE

Sebagai Grup anda Diminta Membuat

• Scrum Planning yang terdiri dari

1. Epic
2. Features
3. User Story
• Scrum Program yang terdiri dari
1. Audit Program / Task (membuat audit program secara kreatif)
2. Definition of Ready
3. Risk
4. Definition of Done (product release)
5. Target Sprint Start dan Target Release ( di isi tanggal 1-11-2020 sd 20-11-2020)
6. Business Value
7. Expended Effort
8. Risk Level
9. Fibonnaci = Day Sprint & Frequent Card
10. Priority
• Mengisi Issues Log dengan Contoh 1 Sprint yang menjadi priority, dimana kolom yang di isi
1. Task / Audit Program dari User Story
2. Auditor PIC
3. Priority
4. Estimate Days
5. Status
SCRUM EXERCISE

Sebagai Grup anda Diminta Membuat

• Mengisi Burndown Chart dengan berbagai item sbb

1. Start date
2. End Date
3. Auditor Numbers
4. Efficiency Factor
5. Complete Task Days by Auditor

• Grup Mempresentasikan dengan durasi masing-masing grup 10 menit

SCRUM EXERCISE

Daily Scrum Event

1. Tugas Dimulai Pukul 13.00

2. Daily Scrum di lakukan selama beberapa kali

3. Materi Daily Scrum :

12.30 : Scrum Planning (Epic, Feature, User Story)

13.00 : Scrum Program (Audit Program + Risk + Definition of Done and Definition of Ready)
13.35 : Scrum Program (Business Value, Expended Effort, Fibonnacci, Prioritization audit backlog)
13.50 : Sprint 1 Issues Log (Assume 1 user Story)
14.20 : Iteration 1 Burndown Chart
14.40 : Presentation Temporary Finding