Agile internal audit is a modern methodology based on flexibility, creativity and a focus mainly on adding value to the economic unit through rapid responses to changes and improving results during audit work. The COBIT framework is an IT governance and management framework that provides a comprehensive set of guidelines and best practices for effectively managing and governing IT operations and controlling and securing them within them. It is intended for management, employees, IT department, auditors and other business partners to ensure the confidentiality and availability of information integrity. This research aims to discover the extent of the application of agile internal audit using the COBIT framework in Iraqi private banks by harmonizing the principles of agile internal auditing with the control processes in the framework to add value to the economic unit and provide an executable frame of reference and provide flexibility and rapid response to changes and emergency events and the efficiency and effectiveness of control operations. The results indicate that there is a disparity in the application of agile internal audit in the banks of the research sample, where some of the sample members showed remarkable progress in the application of agile internal audit, while others were modest in adopting this methodology. For the purpose of fully implementing agile internal auditing, the research recommends providing awareness to internal audit staff and introducing them to specialized training courses in auditing and IT governance, as well as supporting management to adopt new approaches with the aim of developing work and achieving business goals.