THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES

Tojiyeva, Shahlo

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the economic substance of the concept of “risk-based internal auditing.” Based on acomparative analysis of existing approaches, the study proposes an author-developed definition of the concept and substantiatesits five defining attributes. The research methodology includes a systematic literature review, comparative analysis, logicalgeneralisation and synthesis, and scientific abstraction. The proposed definition and conceptual framework provide a theoreticalbasis for improving internal control, risk management, and internal audit practices in light industry enterprises.

DOI: 10.5281/zenodo.21538185 · Maqolaning asl sahifasi

Kalit so‘zlar

internal auditing, risk-based internal auditing, internal control, risk management, risk appetite, light industry.

Ilmiy soha

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