Agile auditing and its role in developing the performance of internal auditing

Abstract

The research aimed to develop the performance of internal auditing in the economic  units through the use of Agile auditing as one of the modern methods of development.The two researchers reached results, the most important of which is that the use of Agile auditing in the development of all functions and units, including internal auditing, leads to adding value to the entire auditing process, enhancing cooperation with clients of the    auditing process, and reducing disputes through contact with key stakeholders and simplifying documents. The researchers also recommended working on the introduction of Agile methods in the performance of internal auditing because of its role in developing and improving long and routine procedures and paying attention to the method of performing Agile auditing in economic units. A form distributed to the research sample of academics and internal auditors working in the economic units in order to reach the results of the research.