Илғор иқтисодиёт ва педагогик технологиялар Volume 3 Issue 4 (2026) · pp. 254-266

METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS

Yuldashev, Khurshidbek, Юлдашев, Хуршидбек, Yuldashev, Xurshidbek

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Abstract

The article analyzes methodological approaches to developing internal audit procedures in commercial banks and evaluates their impact on the effectiveness of the internal control system. The author proposes the RIDQE algorithm for monitoring the implementation of audit recommendations and assessing residual risk. The algorithm covers recommendation registration, evidence verification, residual risk assessment, and the escalation of high-risk issues.

internal auditcommercial bankrisk-based auditingaudit recommendationsfollow-upaudit evidenceresidual riskescalationaudit committeesupervisory board

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Cite

APA 7 
Yuldashev, Khurshidbek, Юлдашев, Хуршидбек & Yuldashev, Xurshidbek (2026). METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS. Илғор иқтисодиёт ва педагогик технологиялар, 3(4), 254-266.
GOST R 7.0.5 
Yuldashev, Khurshidbek, Юлдашев, Хуршидбек, Yuldashev, Xurshidbek METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS // Илғор иқтисодиёт ва педагогик технологиялар. 2026. Т. 3. № 4. С. 254-266.
BibTeX 
@article{khurshidbek2026,
  author  = {Yuldashev, Khurshidbek and Юлдашев, Хуршидбек and Yuldashev, Xurshidbek},
  title   = {METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year    = {2026},
  volume  = {3},
  number  = {4},
  pages   = {254-266}
}
RIS 
TY  - JOUR
AU  - Yuldashev, Khurshidbek
AU  - Юлдашев, Хуршидбек
AU  - Yuldashev, Xurshidbek
TI  - METHODOLOGICAL APPROACHES SHAPING INTERNAL AUDIT PROCEDURES IN COMMERCIAL BANKS
JO  - Илғор иқтисодиёт ва педагогик технологиялар
PY  - 2026
VL  - 3
IS  - 4
SP  - 254
EP  - 266
ER  -