Document Type : Original Research


1 MSc in industrial Management, Persian Gulf University, Bushehr, Iran

2 Department of Industrial Management, Persian Gulf University, Bushehr, Iran

3 Department of Accounting, Persian Gulf University, Bushehr, Iran


Many auditors are now encountering agile management methodologies for the first time. In some cases, this can cause problems for the audit process because the methodology is very different from traditional approaches. Aside from the difficulties faced by the auditor, an ineffective audit can have a negative effect on an agile project by giving a false impression of its progress. Much has been written on agility issues in organizations of various sizes. However, there have been very few studies that attempt to delineate critical issues that drive importance-performance analyzing (IPA) among an organization. This paper aims to propose an Importance-Performance Analysis (IPA) on Factors Affecting Agility of Iranian Auditing Organizations.


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