TIJORAT BANKLARIDA ICHKI AUDIT AMALLARINI BAJARISH
DOI:
https://doi.org/10.5281/zenodo.22840534Abstract
The article examines the improvement of the methodology for performing internal audit procedures in commercial banks. It is shown that although the individual stages of the internal audit process are adequately regulated, the interfaces between them — the data objects transferred from one stage to the next — are not formalised, so that the process operates not as a closed cycle but as a broken chain. The author develops a closed cycle model (CCM-6) linking internal audit to bank strategy, risk assessment, planning, audit procedures, recommendation monitoring and residual risk re-assessment. The model defines six stages and six interfaces between them, fixes the data object transferred at each interface, and introduces a coefficient measuring the closure of the cycle. Tested on conditional data, it showed that while the average completeness of interfaces stood at 66.7 per cent, the share of objects traversing the full cycle along the chain amounted to only 4.9 per cent.Keywords
internal audit, commercial bank, audit methodology, closed cycle model, inter-stage interface, data object, residual risk, recommendation monitoring, feedback, cycle closure coefficient, cycle durationReferences
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