Innovation science and technologiy Volume 2 Issue 7 (2026) · pp. 128-135
A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS
Ismailov, Azizbek
Abstract
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.
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