Innovation science and technologiy 1-tom 11-san (2025) · 420-423-betler
SCIENTIFIC AND METHODOLOGICAL MODEL FOR IMPLEMENTING AN INTERNAL AUDIT SYSTEM AND A RISK-BASED APPROACH IN MOTOR TRANSPORT ENTERPRISES
Saitov, Sirojiddin
Annotaciya
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.
Metadata derekkózi: jurnal OAI-PMH arxivi · Sindex tolıq mátindi saqlamaydı, derekkózge silteme beredi.