More and more organizations are moving to what is called an agile way of working. In IT development, many have been agile for a long time, but the way of working is now starting to be applied to more businesses, organizations, and functions – including internal audit. Before we have a look at how two internal audit functions (thank you Skandia and Codan/Trygg Hansa) have applied the agile mindset, we will address the basics of the agile approach and then drill down in how this can be applied in reality.