Improving risk-based internal audit procedures

Yuldashev, Xurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article examines the improvement of risk-based internal audit procedures in commercial banks. It is shown that current risk assessment practice relies on the present state of bank risks while failing to take systematic account of prior audit results and the bank’s strategic plans, so that the assessment remains retrospective and one-dimensional. The author develops an integral internal audit risk index (IARI) which assesses bank risks, prior audit results and strategic significance through weighted criteria. The index comprises three blocks and eleven criteria combined in a weighted geometric form: IARI = R^0.50 × H^0.30 × S^0.20. The choice of the geometric form is methodologically justified: it isolates the case in which all three blocks are simultaneously high and prevents full compensation between blocks. A block-level override rule and a risk drift indicator are incorporated.

Maqola ma’lumotlari
MualliflarYuldashev, Xurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-09-29
Jild4
Son9
Betlar252-259
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss9-pp252-259
Indeksga qo‘shilgan2026-10-06

DOI: 10.60078/2992-877x-2026-vol4-iss9-pp252-259 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, commercial bank, risk-based auditing, integral risk index, weighted criteria, geometric mean, внутренний аудит, коммерческий банк, риск-ориентированный аудит, интегральный индекс риска, взвешенные критерии, средняя геометрическая, ichki audit, tijorat banki, riskka asoslangan audit, integral risk indeksi, vaznli mezonlar, geometrik o‘rtacha

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYuldashev, Xurshidbek, Юлдашев , Хуршидбек, & Yuldashev , Xurshidbek (2026). IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES. Иқтисодий тараққиёт ва таҳлил, 4(9), 252-259. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp252-259
GOST (OAK)Yuldashev, Xurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 9. – P. 252-259. – DOI: 10.60078/2992-877x-2026-vol4-iss9-pp252-259.
MLAYuldashev, Xurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek. “IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES.” Иқтисодий тараққиёт ва таҳлил, 4(9), 252-259, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp252-259
ChicagoYuldashev, Xurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek. “IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES.” Иқтисодий тараққиёт ва таҳлил, 4(9), 252-259 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp252-259
HarvardYuldashev, Xurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek (2026) ‘IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES’, Иқтисодий тараққиёт ва таҳлил, 4(9), 252-259. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp252-259
BibTeX
@article{yuldashevxurshidbek2026,
  title = {IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES},
  author = {Yuldashev, Xurshidbek and Юлдашев , Хуршидбек and Yuldashev , Xurshidbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {9},
  pages = {252-259},
  doi = {10.60078/2992-877x-2026-vol4-iss9-pp252-259},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp252-259}
}

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