A FIVE-STAGE RISK-BASED ANALYTICAL AUDIT MODEL AND AN INTEGRATED DIGITAL AUDIT SYSTEM FOR FRUIT AND VEGETABLE PROCESSING ENTERPRISES
Keywords:
Fruit and vegetable processing, risk-based audit, analytical procedures, audit evidence, integrated audit system, digital audit, internal audit.Abstract
The paper proposes a five-stage risk-based analytical audit model – risk identification, assessment, prioritisation, analytical procedures, and measures with monitoring – and an integrated audit system for fruit and vegetable processing enterprises, in which accounting, production, quality and laboratory, logistics and sales, and audit and control blocks are linked through a single data hub, an audit dashboard, an alert system and a digital evidence register. Audit evidence is drawn from physical process data – Brix and pH protocols, energy meters, yield and loss records – and triangulated with accounting entries and external documents. The model rests on the 2021–2024 data of three processing enterprises of Uzbekistan and has been adopted by the Chamber of Commerce and Industry of Uzbekistan.
