MEASURING THE IMPLEMENTATION OF INTERNATIONAL INTERNAL AUDIT STANDARDS IN THE COMMERCIAL BANKS OF UZBEKISTAN

Mukhamedjanova Saida Sobir qizi

Banking and Finance Academy of the Republic of Uzbekistan, Faculty of International Banking; 1st-year master's student, group DMNA 25-01

Keywords: Keywords: internal audit, international standards, IIA Global Internal Audit Standards, BCBS 223, compliance index, commercial banks, Uzbekistan.

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Abstract

The thesis presents a method for measuring the degree to which international internal audit standards are implemented in the commercial banks of Uzbekistan and identifies the main determinants of compliance. Using comparative-legal (gap) analysis and content analysis of the public disclosures of five systemic banks, a Standards Compliance Index (SCI) with five blocks and twenty indicators is applied. Average compliance reached 59.0% in 2025, up from 34.0% in 2021, with the weakest results in quality assurance and digitalisation. Institutional and technological factors are the strongest determinants of compliance.

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References

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