توفر متطلبات التدقيق الرشيق وتأثيرها في تحسين أداء التدقيق دراسة ميدانية من منظور مفتشي الجهاز المركزي للرقابة المالية في سورية

Abstract

This study aimed to measure the extent to which agile auditing requirements—including organizational, human, technical, and cultural dimensions—are available of the Central organization for Financial Control in Syria, and to analyze the impact of these requirements on enhancing audit performance. The study adopted the descriptive–analytical methodology and employed quantitative measurement tools such as means, standard deviations, and relative importance, in addition to simple linear regression  to test the relationships among the variables. The study population consisted of inspectors working in the central administration and the Damascus branch of the Central Organization for Financial Control, with a final sample of 109 inspectors. The results revealed that the organizational, human, technical, and cultural requirements of agile auditing are available to a degree above the average, and that regression analysis indicated strong and statistically significant positive effects of all four requirements on audit performance. This reflects the strength of the model and the effectiveness of these requirements in supporting the transition toward agile auditing within the organization.