A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS

This article proposes a composite assessment methodology for quantitatively measuring the maturity of internal
audit functions in commercial banks. The methodology comprises twenty indicators grouped into four dimensions: organisational
and institutional, methodological, human resources, and technological. It incorporates a scoring scale with indicator-specific
verbal anchors, theoretically justified weighting coefficients, and a four-level maturity classification. The objectivity and
replicability of the methodology are supported by a two-source assessment procedure combining a structured questionnaire
with documentary analysis, as well as by a conservative scoring rule, a minimum-threshold mechanism, and sensitivity analysis.
The study also develops a four-dimensional framework for identifying factors that constrain the development of internal
audit and links these factors to corresponding improvement measures. A feedback mechanism is proposed to transform the
assessment process into a continuous management cycle.