Publication Details
Issue: Vol 9, No 2 (2026)
ISSN: 2576-5973

Abstract

This study aims to develop an economic and statistical model for forecasting the effectiveness of internal audit in service sector enterprises. The research examines the relationship between key internal audit indicators and overall organizational performance using econometric and statistical analysis methods. Using panel data at certain service firms, the paper adopts regression analysis and time-series trend analysis to discover the most relevant factors that influence internal audit effectiveness. The model proposed allows predicting IAPs in different operational and financial situations, helping to make better risk management decisions. The results indicate that the use of an economic-statistical forecast model can improve the efficiency of IC and contribute to the sustainable development of service enterprises.

Keywords
Internal audit effectiveness Service sector enterprises Economic-statistical modeling Forecasting model Regression analysis Risk management Internal control efficiency