Document Type : Research Paper
Abstract
The research aims to study the role of lean auditing in the sustainability of supervisory work within economic units. Many economic units still rely on traditional auditing methods that may be unable to keep pace with contemporary challenges. Lean auditing, based on the foundations of lean production, focuses on improving efficiency and reducing waste in audits. This research highlights the importance of lean auditing in enhancing the quality of internal control and increasing its effectiveness. A descriptive analytical methodology was relied upon, through reviewing previous literature and studies, and analyzing a practical case represented by Kufa Cement Factory data by conducting personal and field interviews with the factory employees, the production manager, and managers of the production departments for the purpose of applying lean auditing tools. The research reached several conclusions, the most important of which is that agile auditing contributes to improving the efficiency of auditing operations, enhancing the speed of response to risks, and enhancing cooperation between departments of economic units. It also provides a framework for sustainable and effective implementation of internal audit. In light of the conclusions, several recommendations were proposed, the most important of which are: the necessity of adopting lean auditing by economic units, training their personnel on its principles, developing advanced auditing tools, while strengthening communication between various departments to ensure effective and sustainable implementation. Research shows lean auditing as a central strategy for achieving good governance and effective management.
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