dc.description.abstract | In today′s rapidly changing business environments, enterprises are constantly adjusting their operation models and strategies in response to new risks, hoping to remain agile in a rapidly changing world while complying with internal controls, and the internal audit unit is constantly evolving with the ever-changing demands of corporate management, and the audit methods used are constantly evolving, however, as far as the audit process is concerned, the internal audit process from the past to the present is mainly waterfall method, from the planning of audit plan, audit execution, review, audit report and even follow-up assessment, the planning is the guide, and the next stage will be executed only after each stage is completed, and often the audit results will not be communicated to stakeholders until later. Internationally, agile thinking is gradually applied to internal audit practice, while domestic agile auditing is still mainly based on concepts and thinking, and there is less research in academic papers on this topic, and there is no specific agile audit framework for small audit units. This study attempts to establish an agile internal au-dit model for small internal audit units with agile management thinking and framework, and to explores the possible limitations and benefits through the research process. | en_US |