Marketing Issue 3 (2025)
THEORETICAL BASIS OF THE USE OF ANALYTICAL OPERATIONS IN INTERNAL AUDIT
Maxmudova Sharifa Elmurodovna
Abstract
This article analyzes the significance and effectiveness of using analytical procedures in the internal audit process of business entities. Analytical procedures enable internal auditors to identify and assess risks, examine the internal control system, an d ensure the accuracy and reliability of financial reporting. The article discusses key analytical methods such as trend analysis, ratio analysis, regression analysis, and Benfordʼs Law analysis. Additionally, it explores the stages of applying analytical procedures in internal auditing, their advantages, and potential limitations. The study substantiates the possibility of risk management, efficiency improvement, optimal resource utilization, and achieving strategic goals through analytical procedures. The article highlights the importance of analytical methods in ensuring a more efficient and precise internal audit process.
analytical proceduresinternal auditinternal control systeminternational auditing standardsfinancial reportingtrend analysisratio analysisregression analysisBenfordʼs Law analysisаналитические процедуры
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