Five-step risk-based analytical audit model in fruit and vegetable processing enterprises

Rakhmatullayev , Mirjalol

Innovation science and technologiy · 2025-yil

Annotatsiya

Abstract.The article develops the scientific and methodological foundations of a five-stage analytical auditmodel that includes risk identification, assessment, prioritization, analytical analysis, as well as measures andmonitoring at fruit and vegetable processing enterprises. Industry-specific risks (raw material quality deviations,cold chain disruptions, excess of normative losses, laboratory and certification risks, and financial and pricerisks) are analyzed in depth. The research results showed that the proposed model allows identifying risks atearly stages of financial reporting preparation and significantly increases audit efficiency.

Maqola ma’lumotlari
MualliflarRakhmatullayev , Mirjalol
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-11-01
Jild1
Son11
Betlar417-419
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22488794
Indeksga qo‘shilgan2026-09-06

DOI: 10.5281/zenodo.22488794 · Maqolaning asl sahifasi

Kalit so‘zlar

analytical audit, risk-based audit, risk identification, prioritization, monitoring, raw material quality, cold chain, audit efficiency.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARakhmatullayev , Mirjalol (2025). FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES. Innovation science and technologiy, 1(11), 417-419. https://doi.org/10.5281/zenodo.22488794
GOST (OAK)Rakhmatullayev , Mirjalol FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES // Innovation science and technologiy. – 2025. – T. 1, № 11. – P. 417-419. – DOI: 10.5281/zenodo.22488794.
MLARakhmatullayev , Mirjalol. “FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Innovation science and technologiy, 1(11), 417-419, 2025. https://doi.org/10.5281/zenodo.22488794
ChicagoRakhmatullayev , Mirjalol. “FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES.” Innovation science and technologiy, 1(11), 417-419 (2025). https://doi.org/10.5281/zenodo.22488794
HarvardRakhmatullayev , Mirjalol (2025) ‘FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES’, Innovation science and technologiy, 1(11), 417-419. https://doi.org/10.5281/zenodo.22488794
BibTeX
@article{rakhmatullayevmirjalol2025,
  title = {FIVE-STEP RISK-BASED ANALYTICAL AUDIT MODEL IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES},
  author = {Rakhmatullayev , Mirjalol},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {11},
  pages = {417-419},
  doi = {10.5281/zenodo.22488794},
  url = {https://doi.org/10.5281/zenodo.22488794}
}

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