The Role of Agile Auditing in Improving Internal Audit Functions: A Theoretical Study

Abstract

The research mainly aims to explain the role of agile auditing in improving the tasks of internal auditing. The importance of the research stems from the novelty of the subject of agile auditing as a positive way of thinking about the role of internal auditing and the value it can provide. Agile audit refers to the use of agile techniques and tools in internal audit tasks and processes, which positively affects the internal auditor's performance of his duties as soon as possible and in the shortest and best professional practices to achieve the desired goal of the audit function. The research problem revolves around the following main question: What is the role that agile auditing can play in improving internal auditing tasks? In order to achieve the objective of the research, and based on its problem, a basic hypothesis was formulated: There is a significant and important role for agile auditing in improving the tasks of internal auditing. Finally, the most important conclusions of the research are: the existence of obstacles that prevent the application of agile auditing, some of which are related to the practical side, and some of them lie in the mentalities of board members, senior managers and other employees who prefer traditional internal auditing.