Methodology for creating a riskoriented sample audit program in budget organizations

Misirov , Akbarali

Innovation science and technologiy · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarMisirov , Akbarali
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-06-01
Jild2
Son6
Betlar461-467
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21379060
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21379060 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, audit program, audit procedure, working papers, risk profile, materiality, risk-based auditing, budget organization.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMisirov , Akbarali (2026). METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS. Innovation science and technologiy, 2(6), 461-467. https://doi.org/10.5281/zenodo.21379060
GOST (OAK)Misirov , Akbarali METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS // Innovation science and technologiy. – 2026. – T. 2, № 6. – P. 461-467. – DOI: 10.5281/zenodo.21379060.
MLAMisirov , Akbarali. “METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS.” Innovation science and technologiy, 2(6), 461-467, 2026. https://doi.org/10.5281/zenodo.21379060
ChicagoMisirov , Akbarali. “METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS.” Innovation science and technologiy, 2(6), 461-467 (2026). https://doi.org/10.5281/zenodo.21379060
HarvardMisirov , Akbarali (2026) ‘METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS’, Innovation science and technologiy, 2(6), 461-467. https://doi.org/10.5281/zenodo.21379060
BibTeX
@article{misirovakbarali2026,
  title = {METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS},
  author = {Misirov , Akbarali},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {6},
  pages = {461-467},
  doi = {10.5281/zenodo.21379060},
  url = {https://doi.org/10.5281/zenodo.21379060}
}

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