The article analyzes the formation of the internal audit program in budget organizations and finds thatprograms are often prepared in a methodologically fragmented way, without a link to the object’s risk profile. To addressthis, a methodology for designing a risk-based standard audit program with a five-part structure is proposed. The programis linked to the object’s risk score and materiality threshold; audit areas and procedures are differentiated by the level ofrisk and supported by a set of standard working papers. The methodology helps standardize audit quality and enablesintegration with external audit.
| Mualliflar | Misirov , Akbarali |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-06-01 |
| Jild | 2 |
| Son | 6 |
| Betlar | 461-467 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.21379060 |
DOI: 10.5281/zenodo.21379060 · Maqolaning asl sahifasi
internal audit, audit program, audit procedure, working papers, risk profile, materiality, risk-based auditing, budget organization.
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