Innovation science and technologiy 2-том 7-сан (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
Аннотация
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 auditingrisk-based internal auditinginternal controlrisk managementrisk appetitelight industry
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