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| Open Access | THE IMPORTANCE OF RISK-BASED INTERNAL AUDIT IN ENSURING THE FINANCIAL STABILITY OF ENTERPRISES
Shakina Asfandiyorova , “TIIAME” NRU doctoral studentAbstract
This article discusses the importance, ways and prospects of implementing risk-based internal audit in enterprises. In particular, it discusses ways to increase the financial stability of enterprises through the use of risk-based internal audit.
Keywords
financial stability, internal audit, risk-based, financial ratios
References
Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach. 16th ed. Pearson Education.
Institute of Internal Auditors (IIA). (2017). International Standards for the Professional Practice of Internal Auditing (Standards). Altamonte Springs, FL: The IIA.
Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing & Accountability Journal, 16(4), 640–661.
Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60.
Uzbek Audit Chamber. (2023). Methodological recommendations for the development of internal audit. Tashkent: Publication of the Chamber of Auditors under the Ministry of Finance of the Republic of Uzbekistan.
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This work is licensed under a Creative Commons Attribution 4.0 International License.