Илғор иқтисодиёт ва педагогик технологиялар 3-том 4-сан (2026) · 483-493-беттер
THE ROLE OF INTERNAL CONTROL SYSTEMS IN RISK MANAGEMENT IN SMALL BUSINESSES
Umarov, Azizjon, Умаров, Азизжон, Umarov, Azizjon
Аннотация
This article examines the role of the internal control system in managing operational risks in small business enterprises. The study employs systematic literature review, comparative analysis, expert survey, and statistical analysis methods. The empirical research was conducted using data collected from 120 small business enterprises operating in Tashkent city and the Tashkent, Fergana, and Samarkand regions of Uzbekistan. The findings indicate that enterprises with effective internal control systems experience significantly lower levels of financial and operational risks. Furthermore, a statistically significant relationship was identified between the level of development of internal control components and the financial stability of enterprises. The article also discusses the adaptation of the COSO-based internal control framework to the specific conditions of small business enterprises. The research findings have both theoretical and practical significance for small business managers, financial managers, internal auditors, and researchers specializing in risk management and internal control.
internal control systemrisk managementsmall businessCOSO frameworkfinancial controlinternal auditcorporate governanceoperational riskсистема внутреннего контроляуправление рисками
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