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ZENODO
Published
2025-05-12
Section
Articles
How to Cite
How to Cite
Auditing and Internal Controls: Enhancing Organizational Governance and Performance
Akhmedova Latifa Djamshidovna
Graduate of the University of Sunderland with a Bachelor's degree in Accounting and Finance
Abstract
This article explores the critical relationship between auditing and internal controls, emphasizing their role in strengthening organizational governance, risk management, and operational performance. Drawing on recent empirical research, comparative studies, and established frameworks such as COSO, the analysis highlights how internal audit functions as a cornerstone of internal control systems, identifies key factors influencing audit effectiveness, and presents quantitative evidence through tables and graphs. The findings underscore the necessity of robust internal audit practices for fostering transparency, accountability, and resilience in contemporary organizations.
References
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