The role of agile internal audit in enhancing the effectiveness of risk management to achieve sustainable development - a theoretical study

Abstract

The research aims to know the role of flexible strategic improvisation of internal  audit in a volatile environment that creates multiple risks to improve the possibility of managing those risks by focusing on the agile and smart methods in dealing with audit risks and their impact on achieving the goals of sustainable development. The two researchers concluded that the lean internal audit methods enable the management to assess the risks and enhance the effectiveness of their management, which helps the organization in its ability to adapt and survive in the volatile environment, and that the lean internal audit methods help to complete the audit operations in a shorter time and contribute to building close relationships with stakeholders. And provide more relevant reports with less documentation, as it enables the internal audit function to respond quickly and effectively to achieving the goals of sustainable development and addressing its dimensions, while developing strategies and priorities and focusing on the risks of sustainable development .One of the most prominent recommendations was that the two researchers recommended the need to introduce the agile methods of the internal audit function in the institutions of the government sector and the private sector in the Iraqi environment in order to give flexibility within the internal audit function in facing risks and challenges due to the importance of this function in the success of institutions and because of its prominent role in eliminating corruption.