Using the Agile Internal Audit Work Method and its Reflection on the Sustainable Development Report- By Application to a Sample of Economic Units Listed in the Iraq Stock Exchange

Abstract

The research aims to study the use of the agile internal audit work method and its reflection on the dimensions of sustainable development. To achieve the goal of the research, the two researchers prepared a questionnaire consisting of a set of questions to test the research hypothesis, which states (there is no statistically significant effect relationship between the method of agile internal audit work on the sustainable development report). 6) Private banks listed in the Iraq Stock Exchange, which number 69, after reviewing the periodic reports prepared by the Central Bank of Iraq. The two researchers reached a set of conclusions, the most important of which is the absence of an influence relationship between the agile internal audit work style and the sustainable development report of the research sample banks, and this proves the research hypothesis (there is no statistically significant effect relationship between the agile internal audit work style on the sustainable development report). The researchers presented a set of recommendations, the most important of which is the continuous attention to the periodic reports prepared by the agile internal audit team, as it is one of the important steps in determining the start of auditing the elements and activities of the highest importance and ending them, and then starting to audit the elements and activities of less importance and the need to streamline the procedures of the annual traditional internal audit plan. To get results faster and less time, as well as preparing internal auditor reports periodically within a short period of time.