Innovation science and technologiy Том 2 № 5 (2026)
FIVE-CRITERION METHODOLOGY OF INTERNAL CONTROL ENVIRONMENT ASSESSMENT IN TEXTILE INDUSTRY ENTERPRISES.
Babakulova, Matluba
Аннотация
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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