Agility as a Driver of Audit Mission Effectiveness
A Theoretical Framework and Case Study of Deloitte Morocco
DOI:
https://doi.org/10.23882/emss26372Keywords:
Agile audit, Scrum and Kanban method, traditional auditAbstract
Objective: This article examines the extent to which integrating agile practices (Scrum, Kanban), framed by the COSO model and the Takeuchi and Nonaka agile framework, can improve the effectiveness of audit engagements compared with the traditional approach. Methods: An exploratory qualitative study was conducted through a semi-structured interview, organized in five parts, with the head of an audit engagement at Deloitte Morocco. Results: The findings show that Deloitte Morocco, like the other Big Four firms present in Morocco, still relies on a traditional audit process and has not yet integrated agile practices; the interview nonetheless reveals the firm's openness to future integration, which does not allow the four proposed hypotheses (H1-H4) to be empirically confirmed or refuted. Conclusion: This exploratory study highlights the gap between the theoretical potential of agile auditing and its actual adoption in Morocco and paves the way for future research based on a larger sample allowing statistical testing of the proposed hypotheses.
References
AbuAbbas, Y. S., et al. (2025). The impact of artificial intelligence on internal audit quality. Springer.
Abrahamsson, P., Salo, O., Ronkainen, J., & Warsta, J. (2002). Agile software development methods: Review and analysis. VTT Publications No. 478. Technical Research Centre of Finland (VTT), Espoo.
Acharya, S. (2021). Agile auditing for increasing efficiency. International Journal of Auditing and Accounting Studies, 3(1), 79-107.
Ahmed Zaky, H. M., & Noora Ayoob, M. H. (2023). Agilité d'audit: cadre conceptuel. International Journal of Green Management and Business Studies, 3(1).
Ahmed, E., & Japee, G. (2025). The evolving role of internal audit in the digital era (2019-2025). J. Contemporary Economics and Social Studies, 11(3).
Alva, L., & Jens, K. (2020, octobre). Agile internal audit — White paper on working agile within internal audit functions, Part II: Concrete guidance for the set-up of the agile internal audit function and the execution of agile audits. KPMG.
Beerbaum, D. (2020, 26 octobre). Transforming to agile audit: A case study research.
Daidj, N., Tounkara, T., & Bordeaux, C. (2021, avril). Le futur de l'audit IT : quelles évolutions possibles ? État de l'art-enquête. HAL, hal-03242074.
Deloitte. (2017). Becoming agile: A guide to elevating internal audit's performance and value. Deloitte. https://www.deloitte.com/content/dam/assets-shared/legacy/docs/analysis/2022/gx-fa-becoming-agile.pdf
Dickey, G., Wilcox, W. E., & Cahalan, R. (2022). Agile strategy development and implementation for internal audit departments. Corporate Ownership and Control, 19(4).
Ekechi, C. C., Okeke, C. D., & Adama, H. E. (2024, mai). Enhancing agile product development with scrum methodologies: A detailed exploration of implementation practices and benefits. Engineering Science & Technology Journal, 5(5).
Ghafar, I., Perwitasari, W., & Kurnia, R. (2024). The role of AI in enhancing global internal audit efficiency. Asian Journal of Logistics Management.
Ho, J., & Wei Li, T. (2019, janvier). Agile internal audit — White paper on working agile within internal audit functions, Part I: Introducing working agile. KPMG.
Ilori, O., Nwosu, N. T., & Naiho, H. N. N. (2024). Enhancing IT audit effectiveness with agile methodologies. Engineering Science & Technology Journal, 5(6).
Jeremić, N., & Luka, S. (2024). Artificial intelligence — challenges of use in auditing. Revizor.
Manifeste Agile. (s.d.). Principes du Manifeste Agile. Récupéré sur https://agilemanifesto.org/principles.html
Mkoba, E., & Marnewick, C. (2020). Conceptual framework for auditing agile projects. IEEE Access.
Newmark, R. I., Dickey, G., & Wilcox, W. E. (2018). Agility in audit: Could scrum improve the audit process? American Accounting Association Auditing, 12(1).
Nonnenmacher, J., Kruse, F., Schumann, G., & Marx Gómez, J. (2021). Using autoencoders for data-driven analysis in internal auditing. Proc. HICSS.
Rigby, D. K., Sutherland, J., & Takeuchi, H. (2016). Adopter l'agilité : comment maîtriser le processus qui transforme le management. Harvard Business Review, 94(5), 40-50.
Wissal, H., Nacer, M., & Hafsa, L. (2025). The digital transformation of the internal audit function. Revue de droit et de sciences sociales.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Hajar ALJAHRI ZAKI
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
