Innovation science and technologiy Volume 1 Issue 11 (2025) · pp. 420-423
SCIENTIFIC AND METHODOLOGICAL MODEL FOR IMPLEMENTING AN INTERNAL AUDIT SYSTEM AND A RISK-BASED APPROACH IN MOTOR TRANSPORT ENTERPRISES
Saitov, Sirojiddin
Abstract
Abstract. This article develops a scientific and methodological model for implementing an internal auditsystem and a risk-based approach in motor transport enterprises. The author presents a conceptual structureof a four-sector internal audit service covering financial, operational, IT, and compliance audit; a modelseven-section form of the “Regulation on Internal Audit”; a risk matrix covering eight areas; and qualificationrequirements for personnel in accordance with IIA IPPF standards. Empirical validation was conducted in sixpilot enterprises, showing a 4.8% increase in profitability and a reduction in fuel losses from 8.3% to 3.1%.
motor transport, internal audit, risk-based approach, risk matrix, IIA IPPF, COSO, audit independence, CIA certificate, Audit Committee, personnel qualification.
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