Methodological approaches shaping internal audit procedures in commercial banks

Yuldashev , Khurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article analyzes methodological approaches to developing internal audit procedures in commercial banks and evaluates their impact on the effectiveness of the internal control system. The author proposes the RIDQE algorithm for monitoring the implementation of audit recommendations and assessing residual risk. The algorithm covers recommendation registration, evidence verification, residual risk assessment, and the escalation of high-risk issues.

Maqola ma’lumotlari
MualliflarYuldashev , Khurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-08-12
Jild3
Son4
Betlar254-266
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss4-pp254-266
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss4-pp254-266 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, commercial bank, risk-based auditing, audit recommendations, follow-up, audit evidence, residual risk, escalation, audit committee, supervisory board, corporate governance, three lines model, risk appetite, внутренний аудит, коммерческий банк, иск-ориентированный аудит, рекомендации аудита, мониторинг исполнения, аудиторские доказательства, остаточный риск, эскалация, аудиторский комитет, наблюдательный совет, корпоративное управление, модель трёх линий, риск-аппетит, ichki audit, tijorat banki, riskka yo‘naltirilgan audit, auditorlik tavsiyalari, ijro monitoringi (follow-up), auditorlik dalillari, qoldiq risk, eskalatsiya, audit qo‘mitasi, kuzatuv kengashi, korporativ boshqaruv, uch chiziq modeli, risk-appetit

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAYuldashev , Khurshidbek, Юлдашев , Хуршидбек, & Yuldashev , Xurshidbek (2026). METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 254-266. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp254-266
GOST (OAK)Yuldashev , Khurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 4. – P. 254-266. – DOI: 10.60078/3060-4842-2026-vol3-iss4-pp254-266.
MLAYuldashev , Khurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek. “METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 254-266, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp254-266
ChicagoYuldashev , Khurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek. “METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 254-266 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp254-266
HarvardYuldashev , Khurshidbek, Юлдашев , Хуршидбек, and Yuldashev , Xurshidbek (2026) ‘METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 254-266. https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp254-266
BibTeX
@article{yuldashevkhurshidbek2026,
  title = {METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS},
  author = {Yuldashev , Khurshidbek and Юлдашев , Хуршидбек and Yuldashev , Xurshidbek},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {4},
  pages = {254-266},
  doi = {10.60078/3060-4842-2026-vol3-iss4-pp254-266},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss4-pp254-266}
}

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