Innovation science and technologiy 2-том 7-нөмір (2026) · 136-142-беттер
THE ECONOMIC SUBSTANCE OF THE CONCEPT OF “RISK-BASED INTERNAL AUDITING” AND THE THEORETICAL FOUNDATIONS OF ITS APPLICATION IN LIGHT INDUSTRY ENTERPRISES
Tojiyeva, Shahlo
Аңдатпа
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.
Метадеректер дереккөзі: журналдың OAI-PMH архиві · Sindex толық мәтінді сақтамайды, дереккөзге сілтеме береді.