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.

Maqola ma’lumotlari
MualliflarTojiyeva, Shahlo
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar136-142
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21538185
Indeksga qo‘shilgan2026-08-26

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

Iqtisodiyot

Iqtibos keltirish

APATojiyeva, Shahlo (2026). THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES. Innovation science and technologiy, 2(7), 136-142. https://doi.org/10.5281/zenodo.21538185
GOST (OAK)Tojiyeva, Shahlo THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 136-142. – DOI: 10.5281/zenodo.21538185.
MLATojiyeva, Shahlo. “THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES.” Innovation science and technologiy, 2(7), 136-142, 2026. https://doi.org/10.5281/zenodo.21538185
ChicagoTojiyeva, Shahlo. “THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES.” Innovation science and technologiy, 2(7), 136-142 (2026). https://doi.org/10.5281/zenodo.21538185
HarvardTojiyeva, Shahlo (2026) ‘THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES’, Innovation science and technologiy, 2(7), 136-142. https://doi.org/10.5281/zenodo.21538185
BibTeX
@article{tojiyevashahlo2026,
  title = {THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES},
  author = {Tojiyeva, Shahlo},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {136-142},
  doi = {10.5281/zenodo.21538185},
  url = {https://doi.org/10.5281/zenodo.21538185}
}

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