Scientific and methodological model for implementing an internal audit system and a risk-based approach in motor transport enterprises

Saitov, Sirojiddin

Innovation science and technologiy · 2025-yil

Annotatsiya

Abstract. This article develops a scientific and methodological model for implementing an internal auditsystem and a risk-based approach in motor transport enterprises. The author presents a conceptual structureof a four-sector internal audit service covering financial, operational, IT, and compliance audit; a modelseven-section form of the “Regulation on Internal Audit”; a risk matrix covering eight areas; and qualificationrequirements for personnel in accordance with IIA IPPF standards. Empirical validation was conducted in sixpilot enterprises, showing a 4.8% increase in profitability and a reduction in fuel losses from 8.3% to 3.1%.

DOI: 10.5281/zenodo.22489292 · Maqolaning asl sahifasi

Kalit so‘zlar

motor transport, internal audit, risk-based approach, risk matrix, IIA IPPF, COSO, audit independence, CIA certificate, Audit Committee, personnel qualification.

Iqtibos keltirish

@article{saitovsirojiddin2025,
  title = {SCIENTIFIC AND METHODOLOGICAL MODEL FOR IMPLEMENTING AN INTERNAL AUDIT SYSTEM AND A RISK-BASED APPROACH IN MOTOR TRANSPORT ENTERPRISES},
  author = {Saitov, Sirojiddin},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {11},
  pages = {420-423},
  doi = {10.5281/zenodo.22489292},
  url = {https://doi.org/10.5281/zenodo.22489292}
}

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