LEAN INTERNAL AUDITIN G A LITERATURE REVIEW

الملخص

           This study aims to focus on the importance of adopting and applying the concept of lean auditing and thinking to the activity of the internal audit service by working in the most efficient and effective ways and means that contribute to providing a high-quality audit service and achieving customer satisfaction, which is in line with the international standard No. (2000) through Focus on the organization's operations and increases its value. Our studies were based on a review of the literature from academic and professional books and contracts that dealt with the study of lean thinking and auditing for the period (2003-2020) and the analysis of those studies and the results they reached. For internal audit operations, identifying the risks that can be controlled, and issuing a short internal audit report by reducing time and costs, working efficiently, effectively, and productively, and achieving the quality of the internal audit service, which would raise the value of private and governmental economic units.