This thesis seeks to point out the need to change the current methodology of internal audit in a more modern and adapted approach to today's turbulent environment, ie understanding the need to change the way of thinking about how business is changing. Internal auditors are expected to provide prompt information on regulatory compliance, risk forecasting, and the effectiveness of controls when making business decisions, more than ever before. This distinguishes between the traditional approach and the agile approach, in flexibility. Agile internal audit indicates that internal audit engagements should be conducted in a way that minimizes loss and provides responses that provide insurance and insight that are timely, also agile enough to adapt quickly enough to the situation in the business environment, bearing in mind the changes in risk profiles. Based on an analysis of the results of secondary research by Deloitte and Protiviti, it can be concluded that the agile methodology of internal audit at the global level is still in its origins. The agile methodology of internal audit as well as each methodology has its advantages, disadvantages and challenges to deal with, but the innovative and different methods it provides make the internal audit process more efficient and easier to perform. While adopting an agile methodology is not an easy and easy process, it is important to understand the need for change that is very necessary. It is important to emphasize that there is a certain percentage of companies in which internal audit functions have already been adopted or have plans to adopt agile internal audit, although it is not yet sufficiently accepted in today's business, progress is expected in the near future.