Assessing the level of digitalization of internal quality control processes in uzbek audit firms and improving the monitoring mechanism

Bobonarova Kamola O‘ktamjon kizi

Меҳнат иқтисодиёти ва инсон капитали · 2026-yil

Annotatsiya

This study assesses the level of digitalization of internal quality-control processes in audit firms in Uzbekistan and develops an improved mechanism for continuous quality monitoring. A mixed-method design combines content analysis of ISQM 1 and national regulatory requirements, a case study of PF MAC ALLIANCE based on materials from January to June 2026, and ten consolidated firm-level expert assessment records (N=10) covering ten purposively selected audit firms. Eight dimensions are assessed: electronic working papers, version control, electronic approval, user-activity logging and audit trails, information security, engagement quality review, digital monitoring of quality indicators, and follow-up of identified deficiencies. Each criterion is scored on a 0–2 scale and converted into a Digitalization Index using equal-width category thresholds. Re-coding the available grouped evidence shows that five of eight dimensions (62.5%) are at a low level and three (37.5%) are at a medium level; none is classified as high. Because the sample is purposive and small, the findings indicate tendencies among the participating firms rather than statistically representative conditions for all audit firms in Uzbekistan. The study proposes an integrated monitoring model combining centralized document management, a quality-indicator dashboard, role-based access, and an electronic corrective and preventive action mechanism.

Maqola ma’lumotlari
MualliflarBobonarova Kamola O‘ktamjon kizi
JurnalМеҳнат иқтисодиёти ва инсон капитали
NashriyotТДИУ
ISSN3030-3117
Nashr sanasi2026-10-29
Son1.
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.67668/lehc/voliss1-maxsus/544
Indeksga qo‘shilgan2026-10-29

DOI: 10.67668/lehc/voliss1-maxsus/544 · Maqolaning asl sahifasi

Kalit so‘zlar

audit sifati boshqaruvi, ichki sifat nazorati, raqamlashtirish, uzluksiz monitoring, audit izi, ISQM 1, CAPA, auditorlik tashkilotlari, управление качеством аудита, внутренний контроль качества, цифровизация, непрерывный мониторинг, аудиторский след, ISQM 1, CAPA, аудиторские организации, audit quality management, internal quality control, digitalization, continuous monitoring, audit trail, ISQM 1, corrective and preventive action (CAPA), audit firms

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APABobonarova Kamola O‘ktamjon kizi (2026). ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM. Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/544
GOST (OAK)Bobonarova Kamola O‘ktamjon kizi ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM // Меҳнат иқтисодиёти ва инсон капитали. – 2026. – № 1.. – DOI: 10.67668/lehc/voliss1-maxsus/544.
MLABobonarova Kamola O‘ktamjon kizi. “ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM.” Меҳнат иқтисодиёти ва инсон капитали, (1.), 2026. https://doi.org/10.67668/lehc/voliss1-maxsus/544
ChicagoBobonarova Kamola O‘ktamjon kizi. “ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM.” Меҳнат иқтисодиёти ва инсон капитали, (1.) (2026). https://doi.org/10.67668/lehc/voliss1-maxsus/544
HarvardBobonarova Kamola O‘ktamjon kizi (2026) ‘ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM’, Меҳнат иқтисодиёти ва инсон капитали, (1.). https://doi.org/10.67668/lehc/voliss1-maxsus/544
BibTeX
@article{bobonarovakamolaoktamjonkizi2026,
  title = {ASSESSING THE LEVEL OF DIGITALIZATION OF INTERNAL QUALITY CONTROL PROCESSES IN UZBEK AUDIT FIRMS AND IMPROVING THE MONITORING MECHANISM},
  author = {Bobonarova Kamola O‘ktamjon kizi},
  journal = {Меҳнат иқтисодиёти ва инсон капитали},
  year = {2026},
  number = {1.},
  doi = {10.67668/lehc/voliss1-maxsus/544},
  url = {https://doi.org/10.67668/lehc/voliss1-maxsus/544}
}

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