One of the increasingly important concepts of the change management process is agility, which plays an indispensable role in the functioning of internal audit functions, and in particular changes the traditional methodology of internal audit. The application of agile methodology in internal audit achieves clearer and more valuable results of internal audit engagement compared to the traditional methodology because it improves the performance of engagement and simplifies the process of documenting the results. The dynamic changes in the market conditions are increase singly moving away from the reactive audit planning. The increasingly prevalent approach implies agility, i.e. faster adjust¬ mint to the external and inter¬ nil environment, whose result includes the improved operati¬onal performance, quality and satisfaction of audit clients. One way to bring agility to internal audit is to adopt Scrum, a management approach applied in a number of project organizations in different industries. By implementing the best experiences of Scrum, a bet¬ter overview, thinking, learning and adjustment would be achieved. The principles of having to check and adjust, which are inherent in Scrum, enable the teams to work ef¬fi¬ciently in the ever-changing conditions, resulting in a high level of sustainable productivity. The paper provides an overview of agile organizations, specific planning, scrum principles and concepts for application in audit teams.

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