A CONCEPTUAL MODEL FOR IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES

Authors

  • Yuldashev Khurshidbek Mamirjonovich Independent researcher, Namangan State Technical University

Keywords:

risk-based auditing, residual risk, inherent risk, risk map, audit universe, risk appetite, dynamic planning, continuous auditing.

Abstract

This paper proposes a four-stage conceptual model for improving Risk-Based Internal Auditing (RBIA) practices in commercial banks. The model comprises the reconstruction of the audit universe, a multi-criteria risk assessment matrix, an algorithm for the proportional allocation of resources, and elements of dynamic audit planning.

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Published

2026-06-09

Issue

Vol. 42 (2026): Global Congress

Section

Articles

How to Cite

A CONCEPTUAL MODEL FOR IMPROVING RISK-BASED INTERNAL AUDIT PROCEDURES. (2026). E Global Congress, 42, 145-148. https://eglobalcongress.com/index.php/egc/article/view/502