Internal Audit of Universities in Modern Conditions Based on the Agile Method Using Remote Technologies

Abstract

The article is devoted to the application of agile audit during the pandemic using remote technologies. The purpose of the article is to apply new methodology to internal audit in an organization in the changing conditions caused by the pandemic period. The authors consider the concept and principles of conducting agile audit, functional relationships arising during the agile audit, and the possibility of using remote technologies. The agile method and remote technologies are used as an answer to the modern challenges of the pandemic. A mixed method of conducting internal audit using the agile methodology and remote technologies is proposed. Based on this methodology and experience in conducting internal audits, the authors develop a functional approach to the agile audit with elements of remote technologies as an option in changing conditions. The research has practical application in improving the processes and activities of organizations in the field of education.