Innovation science and technologiy Volume 2 Issue 5 (2026)

FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.

Babakulova, Matluba

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Abstract

The article explores a five-criterion methodology for assessing the internal control environmentat textile industry enterprises. Developed based on COSO and IIA/IPPF standards, the methodology includesthe following criteria: organizational structure, policies and procedures, communication system, informationtechnology, and monitoring

internal control, COSO, IIA, internal audit, textile industry, evaluation methodology, criteria

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Cite

APA 7 
Babakulova, Matluba (2026). FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.. Innovation science and technologiy, 2(5).
GOST R 7.0.5 
Babakulova, Matluba FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES. // Innovation science and technologiy. 2026. Т. 2. № 5.
BibTeX 
@article{matluba2026,
  author  = {Babakulova, Matluba},
  title   = {FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {5}
}
RIS 
TY  - JOUR
AU  - Babakulova, Matluba
TI  - FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 5
ER  -