A methodological approach to digitalizing internal audit in commercial banks based on the continuous auditing concept

Narziyev , Xayotjon

Innovation science and technologiy · 2026-yil

Annotatsiya

This article proposes a methodological approach to the digitalization and automation of internal auditprocesses in commercial banks based on the concept of continuous auditing. The proposed approach involves the use of dataanalytics, robotic process automation, and artificial intelligence tools and comprises a six-component technical architecture,implementation principles, and a six-stage implementation mechanism. The advantages of continuous auditing over traditionalauditing are quantitatively substantiated, opportunities for further technological development in Uzbekistan’s banking sectorare identified, and the investment payback period is estimated. The findings have practical significance for banks’ internal auditfunctions and regulatory authorities.

Maqola ma’lumotlari
MualliflarNarziyev , Xayotjon
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar95-101
TilIngliz
DOI10.5281/zenodo.21537599
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21537599 · Maqolaning asl sahifasi

Kalit so‘zlar

continuous auditing, internal audit, digitalization, data analytics, robotic process automation, artificial intelligence, key risk indicators, commercial banks.

Iqtibos keltirish

APANarziyev , Xayotjon (2026). A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT. Innovation science and technologiy, 2(7), 95-101. https://doi.org/10.5281/zenodo.21537599
GOST (OAK)Narziyev , Xayotjon A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 95-101. – DOI: 10.5281/zenodo.21537599.
MLANarziyev , Xayotjon. “A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT.” Innovation science and technologiy, 2(7), 95-101, 2026. https://doi.org/10.5281/zenodo.21537599
ChicagoNarziyev , Xayotjon. “A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT.” Innovation science and technologiy, 2(7), 95-101 (2026). https://doi.org/10.5281/zenodo.21537599
HarvardNarziyev , Xayotjon (2026) ‘A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT’, Innovation science and technologiy, 2(7), 95-101. https://doi.org/10.5281/zenodo.21537599
BibTeX
@article{narziyevxayotjon2026,
  title = {A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT},
  author = {Narziyev , Xayotjon},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {95-101},
  doi = {10.5281/zenodo.21537599},
  url = {https://doi.org/10.5281/zenodo.21537599}
}

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