{"id":5585,"date":"2026-06-11T15:11:13","date_gmt":"2026-06-11T15:11:13","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5585"},"modified":"2026-06-11T15:12:19","modified_gmt":"2026-06-11T15:12:19","slug":"issues-of-stress-testing-in-the-internal-audit-of-credit-portfolios-and-credit-risk","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5585","title":{"rendered":"ISSUES OF STRESS TESTING IN THE INTERNAL AUDIT OF CREDIT PORTFOLIOS AND CREDIT RISK"},"content":{"rendered":"\n

Zafar Absamatovich Umarov<\/em><\/strong><\/p>\n\n\n\n

DSc in Economics, Professor,
Head of the Department of Bank Accounting and Audit,
Tashkent State University of Economics,
Tashkent, Uzbekistan.<\/em><\/p>\n\n\n\n

ORCID: 0000-0003-4389-7025<\/em><\/p>\n\n\n\n

Abstract:<\/em><\/strong> This article examines the theoretical, methodological, and practical aspects of conducting stress testing within the internal audit of credit portfolios and credit risk in commercial banks. The study analyzes the role and significance of stress testing in the credit risk management framework, as well as the mechanisms for its integration into internal audit processes. Drawing upon international best practices, particularly the principles of the Basel Committee and banking supervisory requirements, the research systematizes the key stages, objects, and risk factors involved in stress testing credit portfolios and credit risk. Using scenario analysis and sensitivity analysis methods, the resilience of credit portfolios under normal, adverse, and extreme conditions is assessed. The findings reveal that the small business lending segment exhibits the highest level of credit risk, while corporate and retail loan portfolios demonstrate varying degrees of sensitivity to deteriorating economic conditions. Furthermore, the study substantiates that the application of stress-testing results within internal audit enhances the identification of vulnerable segments in credit portfolios, facilitates the assessment of potential losses, and improves the quality of managerial decision-making. Based on the research findings, a set of scientific and practical recommendations is proposed to improve the stress-testing framework within the internal audit of credit portfolios and credit risk.<\/em><\/p>\n\n\n\n

Keywords<\/em><\/strong>: credit portfolio, credit risk, internal audit, stress testing, scenario analysis, sensitivity analysis, non-performing loans (NPLs), credit risk management, risk management, credit portfolio monitoring, prudential supervision, Basel principles, commercial banks, financial stability, audit effectiveness.<\/em><\/p>\n\n\n\n