Innovation science and technologiy 2-jild 7-son (2026) · 128-135-betlar
A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS
Ismailov, Azizbek
Annotatsiya
This article proposes a composite assessment methodology for quantitatively measuring the maturity of internalaudit functions in commercial banks. The methodology comprises twenty indicators grouped into four dimensions: organisationaland institutional, methodological, human resources, and technological. It incorporates a scoring scale with indicator-specificverbal anchors, theoretically justified weighting coefficients, and a four-level maturity classification. The objectivity andreplicability of the methodology are supported by a two-source assessment procedure combining a structured questionnairewith documentary analysis, as well as by a conservative scoring rule, a minimum-threshold mechanism, and sensitivity analysis.The study also develops a four-dimensional framework for identifying factors that constrain the development of internalaudit and links these factors to corresponding improvement measures. A feedback mechanism is proposed to transform theassessment process into a continuous management cycle.
internal audit, commercial bank, composite assessment, maturity level, maturity model, indicator system, weighting coefficients, scoring scale, development constraints, management cycle.
Metadata manbasi: jurnal OAI-PMH arxivi · Sindex toʻliq matnni saqlamaydi, manbaga havola beradi.