Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The goal of this research is to focus on the impact of HR agility on Jordanian pharmaceutical manufacturing companies’ innovative performance. The study population of the study consists of managers at different levels of pharmaceutical companies listed on the Amman Stock Exchange. Convenience sample consists of 450 questionnaires was sent. PLS-SEM was employed in this work to assess the measurement model and to verify the study theories. The findings revealed that human resource agility has a positive impact on innovative performance. The implications of the research as this analysis have shown, a variety of factors influence the agility of human resources, allowing organizations to create and implement strategies that lead to better adaptability in a rapidly changing environment. Significant ramifications could arise from this review for organizations that prioritize fostering employee confidence, refining strategies to gain a competitive edge, enhancing employee skills, and adapting to both internal and external shifts in the work environment.

When COVID-19 hit all the Asian countries, Indonesia issued various laws and regulations. This study investigates these laws that do not improve the country’s ability to increase its adaptive structuration and foresight-oriented investment. It analyzes all the new laws, which should be based on the requirements of both concepts. It considers that all the laws are intended to defend the Government of Indonesia’s economic performance (GoI). It means that all the established regulations were built on the premise that they only focused on national economic preservation, especially economic growth. In other words, this study stated that the absence of regulations containing adaptive restructuration and foresight-oriented investment would decrease the state’s agility. This absence potentially impacts Indonesia to zcategorize the future as the state’s political failure. It shows evidence that Indonesia could not enforce and empower its structural potential. This study indicates that Indonesia made no foresight-oriented investment to cover the disbursed costs due to the COVID-19 pandemic. Future policies should be improved by including growth opportunities to enhance Indonesia’s agility. This agility could finally be achieved when all the laws issued by the GoI do not contain the praxis.