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.
| Mualliflar | Yuldashev , Khurshidbek, Юлдашев , Хуршидбек, Yuldashev , Xurshidbek |
|---|---|
| Jurnal | Илғор иқтисодиёт ва педагогик технологиялар |
| Nashr sanasi | 2026-08-12 |
| Jild | 3 |
| Son | 4 |
| Betlar | 254-266 |
| Til | O‘zbek |
| DOI | 10.60078/3060-4842-2026-vol3-iss4-pp254-266 |
DOI: 10.60078/3060-4842-2026-vol3-iss4-pp254-266 · Maqolaning asl sahifasi
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
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