Lean Auditing
Auditing organisational operations are paramount in maintaining the alignment of top management decisions and the early detection of emerging changes. There is still limited knowledge regarding lean auditing, a critical component in attaining efficient operational procedures. This study provides a comprehensive overview of the various arguments and counterarguments that have been put forth in the scientific discourse surrounding the topic of auditing. This article analyses the internal auditing standards and guidelines, employing in-depth interviews with a sample of 19 internal auditors employed in various public organisations. The findings indicated a limited understanding among internal auditors regarding the lean concept in audit operations. The study contributes to the advancement of audit theory and offers valuable insights for practitioners in the field. The article was willfully published in a Ukrainian journal to support their scientific development.