An analytical model for developing internal audit programs based on a four-dimensional risk index (legal, financial, resource, and organizational risks)

Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This paper proposes a four-dimensional risk index model for designing internal audit programs in the public sector. The model integrates legal, financial, resource, and organizational risks to provide a comprehensive framework for risk-based audit planning. Through simulation involving hypothetical departments, the study demonstrates that aggregate risk scores can mask the diversity and specificity of underlying risk categories. By decomposing audit risk into distinct dimensions, the model enhances audit targeting, supports transparent decision-making, and aligns with international internal audit standards. It also proves particularly useful in environments with limited data availability. The model’s adaptability and clarity make it suitable for both manual and automated audit planning processes. While future enhancements could include dynamic weighting and digital integration, the model as presented already offers a robust and practical approach to prioritizing internal audit activities and improving public sector governance outcomes.

Maqola ma’lumotlari
MualliflarSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-05-05
Jild2
Son2
Betlar833-840
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss2-pp833-840
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss2-pp833-840 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, public sector, risk index, audit planning, legal risk, financial risk, resource risk, organizational risk, audit program, strategic auditing, risk-based audit, governance, internal control, audit prioritization, compliance, внутренний аудит, государственный сектор, индекс риска, планирование аудита, правовые риски, финансовые риски, ресурсные риски, организационные риски, программа аудита, стратегический аудит, риск-ориентированный аудит, управление, внутренний контроль, приоритезация аудита, соответствие требованиям, ichki audit, davlat sektori, xavf indeksi, audit rejalashtirish, huquqiy xavf, moliyaviy xavf, resurs xavfi, tashkiliy xavf, audit dasturi, strategik audit, xavfga asoslangan audit, boshqaruv, ichki nazorat, auditni ustuvorlashtirish, muvofiqlik

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, & Saitmuratov , Saitmurat (2025). AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS). Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 833-840. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp833-840
GOST (OAK)Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS) // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 2. – P. 833-840. – DOI: 10.60078/3060-4842-2025-vol2-iss2-pp833-840.
MLASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS).” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 833-840, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp833-840
ChicagoSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS).” Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 833-840 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp833-840
HarvardSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat (2025) ‘AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS)’, Илғор иқтисодиёт ва педагогик технологиялар, 2(2), 833-840. https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp833-840
BibTeX
@article{saitmuratovsaitmurat2025,
  title = {AN ANALYTICAL MODEL FOR DEVELOPING INTERNAL AUDIT PROGRAMS BASED ON A FOUR-DIMENSIONAL RISK INDEX (LEGAL, FINANCIAL, RESOURCE, AND ORGANIZATIONAL RISKS)},
  author = {Saitmuratov , Saitmurat and Саитмуратов , Саитмурат and Saitmuratov , Saitmurat},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {2},
  pages = {833-840},
  doi = {10.60078/3060-4842-2025-vol2-iss2-pp833-840},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss2-pp833-840}
}

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