caerCentral Asian Economic ReviewCentral Asian Economic Review2789-43982789-4401Университет Нархоз10.52821/2789-4401-2023-1-147-163caer-807Research ArticleИНВЕСТИЦИИ, ФИНАНСЫ И УЧЕТINVESTMENT, FINANCE AND ACCOUNTINGКОНЦЕПТУАЛЬНЫЕ ПОДХОДЫ БИЗНЕС МОДЕЛЕЙ ВО ВНУТРЕННЕМ АУДИТЕ И ИХ ТИПОЛОГИЯCONCEPTUAL APPROACHES OF THE BUSINESS MODEL IN THE INTERNAL AUDIT AND ITS TYPOLOGYhttps://orcid.org/0000-0002-4584-5838РамазановаК. М.RamazanovaK.

Алматы

Ramazanova Karlygash – Ph.D. student

AlmatyAlmaty

karlygash.ramazanova@gmail.comhttps://orcid.org/0000-0001-6044-6926НургалиеваА. М.NurgaliyevaA.

Алматы

Nurgaliyeva Aliya – Ph.D., Assistant Professor

Almaty

aliya.nurgalieva@narxoz.kzУниверситет НархозКазахстанNarxoz UniversityKazakhstan20232106202301147163Copyright © Рамазанова К.М., Нургалиева А.М., 20232023Рамазанова К.М., Нургалиева А.М.Ramazanova K., Nurgaliyeva A.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://caer.narxoz.kz/jour/article/view/807Цель исследования

Цель исследования: определение сущности и видов бизнес-моделей во внутреннем аудите и выявление ее основных элементов.

Методология

Методология: для достижения цели исследования применялись общенаучные методы: метод контент-анализа позволил выявить основные научные направления, связанные с исследованием типологии эффективности внутреннего аудита; метод системного подхода помог выявить и построить основные типы бизнес-моделей эффективности внутреннего аудита; структурно-функциональный метод помог структурировать информацию в бизнес-модели и установить связи между ее элементами в соответствии с функциями; метод графической интерпретации позволил наглядно представить разработанные бизнес-модели на основе полученной информации.

Оригинальность / ценность исследования: Вкладом данной эмпирической работы является раскрытие информации разных бизнес моделей в сфере внутреннего аудита основанная на последних научных статьях за период с 2019-2021 JSTOR (https://www.jstor.org/), EBSCHOST (https://search.ebscohost.com/), Oxford Scholarship Online (https://academic.oup.com/), а также их графическая визуализация.

Результаты

Результаты: в статье раскрываются концептуальные подходы к сущности бизнес-моделей служб внутреннего аудита.

Определены основные компоненты модели эффективности внутреннего аудита. Разработаны и графически представлены основные типы моделей внутреннего аудита, используемые компаниями. Это «кастомизированная» модель, «аутсорсинговая» модель и «инсорсинговая» модель. Результаты исследования позволили углубить теорию внутреннего аудита, расширить концептуальную типологию бизнес-моделей во внутреннем аудите.

The purpose of this research: defining the essence and types of business models in internal audit and identifying its main elements.

Methodology

Methodology: in order to achieve the goal of the research the general scientific methods were applied: the method of content analysis helped to identify the main scientific directions related to the research of typology of internal audit effectiveness; the method of a systematic approach helped to identify and construct the main types of business models of internal audit effectiveness; the structural-functional method helped to structure information into the business models and to set the relations between its elements according to the functions; the method of graphic interpretation made it possible to visually present the developed business models based on information obtained.

Originality / value of the research: The contribution of this empirical work is the disclosure of information about different business models in internal audit based on the latest scientific articles from 2019-2021 on the databases JSTOR (https://www.jstor.org/), EBSCHOST (https://search.ebscohost.com/), Oxford Scholarship Online (https://academic.oup.com/) and their graphic visualization.

Findings

Findings: the article explains the conceptual approaches to the essence of business models of internal audit services.

The main components of the internal audit effectiveness model are identified. The main types of internal audit models used by companies have been developed and graphically presented. They are «customized» model, a «outsourced» model and an «insourced» model.

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The authors declare that there are no conflicts of interest present.