The importance of transitioning to agile internal auditing to enhance the embodiment of the dimensions of sustainable development Research on a sample of companies listed on the Iraq Stock Exchange

Abstract

The purpose of sustainable development is to improve the standard of living of society through the optimal use of resources and exploitation of human capabilities to create a future for future generations, not only at the environmental level, but also at the economic and social level, and because internal auditing is one of the social sciences that are affected by changes in the business environment and its role is no longer limited to the financial aspect only, so its development is considered necessary to monitor all changes, and from this standpoint came the goal of the research, which highlights the statement of the importance of shifting to lean internal auditing to enhance the embodiment of the dimensions of sustainable development, and to achieve this goal The two researchers selected a deliberate sample of internal auditors working in the departments and divisions of oversight and internal audit and accountants working in the departments and divisions of finance in the industrial sector companies listed in the Iraq Stock Exchange, which numbered (20) companies,as their number reached (100),One of the most important results reached is that the lean internal audit is a modern method that enhances the achievement of the dimensions of sustainable development, which adds value to the economic unit by improving the efficiency and effectiveness of its procedures.