The Impact of Agile Auditing on the Standards of Professional Practice of Internal Auditing

Abstract

This research mainly aims to demonstrate the impact of agile auditing on the standards of professional practice of internal auditing. The importance of the research stems from the novelty of the subject of agile auditing and its contribution to supplementing the field of existing Arabic knowledge, especially with the scarcity of studies that dealt with the subject under study. Therefore, the problem of the study can be expressed by the following question: Is there an impact of agile auditing on the standards of professional practice of internal auditing? The most important conclusions of the research are the following: The internal audit function must determine the appropriate path to follow the IIA internal audit standards. So far, no cases of agile audit conflict with the standards have been observed. On the contrary, there are many cases in which traditional standards and processes become more efficient. By applying agile auditing tools and techniques, agile auditing helps equip the internal audit function to enhance its compliance with standards.