Innovation science and technologiy Volume 2 Issue 6 (2026) · pp. 461-467
METHODOLOGY FOR CREATING A RISKORIENTED SAMPLE AUDIT PROGRAM IN BUDGET ORGANIZATIONS
Misirov, Akbarali
Abstract
The article analyzes the formation of the internal audit program in budget organizations and finds thatprograms are often prepared in a methodologically fragmented way, without a link to the object’s risk profile. To addressthis, a methodology for designing a risk-based standard audit program with a five-part structure is proposed. The programis linked to the object’s risk score and materiality threshold; audit areas and procedures are differentiated by the level ofrisk and supported by a set of standard working papers. The methodology helps standardize audit quality and enablesintegration with external audit.
internal audit, audit program, audit procedure, working papers, risk profile, materiality, risk-based auditing, budget organization.
Metadata source: the journal's OAI-PMH archive · Sindex does not store the full text; it links to the source.