Lean Green Audit and Its Importance in Achieving Sustainable Development
Abstract
This research aims to demonstrate the importance of lean green auditing and its role in achieving sustainable development, through an analytical study of the impact of applying modern auditing methods that combine flexibility (agility) with environmental responsibility (green). The research relied on a descriptive analytical approach, and the study population included a group of administrative competencies and employees in regulatory and accounting bodies in government institutions. (150) questionnaires were distributed, and (130) valid questionnaires were retrieved for statistical analysis. The results showed a strong significant impact and positive correlation between lean green auditing and achieving sustainable development goals. This indicates that implementing this type of audit effectively contributes to raising the efficiency of regulatory performance and improving the quality of reports, as well as reducing waste of time and resources and enhancing adherence to environmental, social, and institutional standards. The research emphasized a set of fundamental recommendations, most notably: The necessity of adopting lean and green methods in auditing work, given their impact on improving efficiency and effectiveness and reducing red tape. Organizing specialized training courses for those working in the regulatory field to enhance their skills in using modern technologies and environmentally friendly practices. Encouraging institutions to integrate environmental and social performance indicators into their periodic audit plans to ensure their alignment with sustainable development goals. Emphasizing rapid response to environmental and economic changes and adopting a culture of continuous improvement in audit work. Thus, the research demonstrates that agile green auditing is an effective strategic tool for improving institutional performance and achieving a balance between economic, environmental, and social objectives within the framework of sustainable development.
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Published
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2026-07-09
