Innovation science and technologiy 2-jild 7-son (2026) · 95-101-betlar
A METHODOLOGICAL APPROACH TO DIGITALIZING INTERNAL AUDIT IN COMMERCIAL BANKS BASED ON THE CONTINUOUS AUDITING CONCEPT
Narziyev, Xayotjon
Annotatsiya
This article proposes a methodological approach to the digitalization and automation of internal auditprocesses in commercial banks based on the concept of continuous auditing. The proposed approach involves the use of dataanalytics, robotic process automation, and artificial intelligence tools and comprises a six-component technical architecture,implementation principles, and a six-stage implementation mechanism. The advantages of continuous auditing over traditionalauditing are quantitatively substantiated, opportunities for further technological development in Uzbekistan’s banking sectorare identified, and the investment payback period is estimated. The findings have practical significance for banks’ internal auditfunctions and regulatory authorities.
continuous auditing, internal audit, digitalization, data analytics, robotic process automation, artificial intelligence, key risk indicators, commercial banks.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.