A proposed model for Agile auditing in the General Company for North Electricity Distribution
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Abstract
The research mainly aims to explain the mechanism of transformation of the General Company for North Electricity Distribution into agile auditing. The importance of the research stems from the importance of agile auditing in enhancing the internal auditing function of the research sample company. Therefore, the research problem is as follows: Can the General Company for North Electricity Distribution switch to agile auditing? In order to answer this question and to achieve the goal of the research, a hypothesis was formulated: The General Company for North Electricity Distribution can switch to applying agile auditing. Hence, the most important conclusions of the research are the following: The transformation of the public company to implement agile auditing requires concerted efforts of management and employees and cooperation between them, as well as establishing a culture of change, employing experts in this field, and training employees of the internal control and auditing department on the agile approach and its uses. Implementing agile tools and techniques also requires internal audit teams to refocus on their real business to address risks, not just executing an audit plan.
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