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.
| Mualliflar | Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2025-05-05 |
| Jild | 2 |
| Son | 2 |
| Betlar | 833-840 |
| Til | Ingliz |
| DOI | 10.60078/3060-4842-2025-vol2-iss2-pp833-840 |
DOI: 10.60078/3060-4842-2025-vol2-iss2-pp833-840 · Maqolaning asl sahifasi
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
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