ASSESSMENT OF INTERNAL AUDIT EFFICIENCY IN TEXTILE INDUSTRY ENTERPRISES AND DIGITAL TRANSFORMATION OF AUDIT
DOI:
https://doi.org/10.5281/zenodo.21639391Keywords:
internal audit, KPI matrix, continuous audit, digital transformation, artificial intelligence, big data, textile industry, audit platformAbstract
The article proposes a methodology for assessing the effectiveness of internal audit and the
digital transformation of auditing in textile industry enterprises. An internal audit matrix consisting of twelve key
performance indicators (KPIs), a four-stage continuous audit algorithm integrated with an ERP system, and a
three-layer architecture of an integrated audit platform based on big data analytics and artificial intelligence
technologies are developed. The study demonstrates that implementing the proposed solutions can increase the
effectiveness of internal control by 40–60% while reducing audit costs by 25–35%. The proposed methodology
was tested at ALKIM TEKSTIL LLC and KONTEKS-TASHKENT LLC.
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