Ventajas que Ofrece la Implementación de Metodologías Ágiles en Auditoría Interna para la Caja de Compensación Familiar de Boyacá Comfaboy

Abstract

This review article is developed under the objective of identifying the competitive advantages offered by agile methodologies from a perspective that allows to visualize them as an aspect of improvement that can be implemented in the future in the development of internal audits to be carried out by the Caja de Compensación Familiar de Boyacá - Comfaboy.

The inquiry process was carried out through a descriptive qualitative approach methodology that allowed analyzing the improvement opportunities referred by bibliographic sources that are referents of how audits are executed in a better way when they are adapted to agile methodologies, thus gathering relevant aspects about tools, good practices and risk management to finally describe the importance of considering their implementation in Comfaboy's internal audit.

Thus, this study closes by highlighting that agile methodologies in Internal Audit seek to both protect and improve the management of organizations to maintain their value by being agile and adaptable, immediately addressing and identifying ways in which the organization can be supported to project a mindset focused on the needs of its internal customers, accelerating audit cycles and fostering timely understanding to reduce unnecessary effort.