Innovation science and technologiy 2-tom 7-san (2026) · 136-142-betler
THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES
Tojiyeva, Shahlo
Annotaciya
This article examines the economic substance of the concept of “risk-based internal auditing.” Based on acomparative analysis of existing approaches, the study proposes an author-developed definition of the concept and substantiatesits five defining attributes. The research methodology includes a systematic literature review, comparative analysis, logicalgeneralisation and synthesis, and scientific abstraction. The proposed definition and conceptual framework provide a theoreticalbasis for improving internal control, risk management, and internal audit practices in light industry enterprises.
internal auditing, risk-based internal auditing, internal control, risk management, risk appetite, light industry.
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.