The Impact of Lean Auditing on Improving Real-Time Reporting
摘要
This research aims to clarify the impact of lean auditing on improving real-time reporting. Lean auditing is a more dynamic and flexible approach to conducting audits. In contrast, real-time financial reporting is a new and advanced type of reporting. The relationship between lean auditing and improved real-time reporting was explored, and their impact was clarified by distributing a questionnaire to several Iraqi company employees in the internal audit and finance departments responsible for preparing financial reports. The research concluded that lean auditing is not just an audit methodology but a strategic shift that reengineers financial control processes to keep pace with the speed of modern business, contributing to the availability of real-time reporting.