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Scientific Object Identifier: http://s-o-i.org/1.1/TAS-04-144-16
DOI: https://dx.doi.org/10.15863/TAS.2025.04.144.16
Language: English
Citation: Gurbanova, A.B. (2025). Internal audit in the financial stability of enterprises. ISJ Theoretical & Applied Science, 04 (144), 74-78. Soi: https://s-o-i.org/1.1/TAS-04-144-16 Doi: https://dx.doi.org/10.15863/TAS.2025.04.144.16 |
Pages: 74-78
Published: 30.04.2025
Abstract: Research Objective: The main objective of the study is to investigate the impact of internal audit on the financial stability of enterprises and to assess the effectiveness of this process. Research methodology: The research was conducted using analytical and comparative methods. Through these methods, experiences in the implementation of internal audit in different countries were compared and appropriate proposals were put forward for Azerbaijan. In addition, the analysis of statistical data and the effectiveness of the use of modern audit technologies were also assessed. Practical significance of the study: The results of the study provide important recommendations for improving the internal audit activities of enterprises, increasing financial stability and managing risks. The proposals also reflect how the integration of internal audit into the business environment can be optimized and effective approaches aimed at maintaining financial stability. Research findings: It has been shown that internal audit plays an important role in protecting the financial stability of enterprises. Research shows that the use of modern audit technologies (Big Data, artificial intelligence and automated systems) has been found to be effective in strengthening financial stability. Scientific novelty of the study: The study proposes new approaches to the impact of internal audit on financial stability. In addition, specific recommendations are provided on adapting internal audit to the Azerbaijani market in comparison with international practices.
Key words: internal audit, financial stability, enterprises, risk management, modern technologies, analytical analysis, financial statements, systematic approach.
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