This article examines the theoretical foundations of materiality and audit risk in public-sector internal auditingand analyses the relationship between these concepts. The study addresses the insufficient development of an integratedmethodological framework for determining materiality and audit risk levels in national practice. Using comparative analysis,a systems approach, conceptual abstraction, and mathematical modelling, the study proposes an inverse relationship betweenmateriality and audit risk, expressed as \(M = K/R\), analyses the components of the multiplicative audit risk model, andformulates refined definitions adapted to the specific characteristics of the public sector. The findings may contribute toimproving the methodological guidance and working documents used by public-sector internal audit services.
| Mualliflar | Ismatillayev , Baypo‘lat |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-07-01 |
| Jild | 2 |
| Son | 7 |
| Betlar | 114-121 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.21537922 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.21537922 · Maqolaning asl sahifasi
internal audit, materiality, audit risk, public sector, materiality threshold, risk assessment, ISSAI, methodological framework.
| APA | Ismatillayev , Baypo‘lat (2026). THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK. Innovation science and technologiy, 2(7), 114-121. https://doi.org/10.5281/zenodo.21537922 |
|---|---|
| GOST (OAK) | Ismatillayev , Baypo‘lat THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 114-121. – DOI: 10.5281/zenodo.21537922. |
| MLA | Ismatillayev , Baypo‘lat. “THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK.” Innovation science and technologiy, 2(7), 114-121, 2026. https://doi.org/10.5281/zenodo.21537922 |
| Chicago | Ismatillayev , Baypo‘lat. “THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK.” Innovation science and technologiy, 2(7), 114-121 (2026). https://doi.org/10.5281/zenodo.21537922 |
| Harvard | Ismatillayev , Baypo‘lat (2026) ‘THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK’, Innovation science and technologiy, 2(7), 114-121. https://doi.org/10.5281/zenodo.21537922 |
| BibTeX | @article{ismatillayevbaypolat2026,
title = {THE INTERRELATIONSHIP BETWEEN MATERIALITY AND AUDIT RISK IN PUBLICSECTOR INTERNAL AUDITING AND THEIR APPLICATION WITHIN A UNIFIED METHODOLOGICAL FRAMEWORK},
author = {Ismatillayev , Baypo‘lat},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {7},
pages = {114-121},
doi = {10.5281/zenodo.21537922},
url = {https://doi.org/10.5281/zenodo.21537922}
} |
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