Providing an agile internal audit model based on data technology governance and dynamic risk assessment

The development of digital science in the economy brings with it an increase in the effectiveness of auditing. This issue has caused the attention of elites and managers of economics to a new concept called digital economy. The purpose of this research is to provide an agile internal audit model based on data technology governance and dynamic risk assessment. In this research, a targeted approach was used to select the qualitative research sample. The tool for collecting information in the qualitative part was interviews and fieldwork. The results of the open coding of the qualitative data collected using the interview tool showed that 81 open codes were identified among the concepts in the interviews. The fuzzy Delphi approach was used to screen the indicators and identify the final indicator.