ICHKI AUDIT TIZIMINING KORPORATIV BOSHQARUVDAGI O‘RNI.
Keywords:
ichki audit, korporativ boshqaruv, tendensiyalar, risklarni boshqarish, ichki nazorat tizimi, IIA (Ichki Auditorlar Instituti), OECD (Iqtisodiy Hamkorlik va Taraqqiyot Tashkiloti), korporativ samaradorlik.Abstract
Mamlakatimizda korporativ boshqaruv tizimini takomillashtirish
va xo‘jalik yurituvchi subyektlar faoliyatining samaradorligini oshirish masalalari
bugungi kunda dolzarb ahamiyat kasb etmoqda. Ushbu maqolada ichki audit
tizimining korporativ boshqaruvdagi o‘rni va ahamiyati, uning korxona faoliyatini
samarali tashkil etishdagi roli hamda boshqaruv jarayonlariga ta’siri atroflicha
o‘rganilgan. Tadqiqot davomida ichki auditning risklarni boshqarish, ichki nazorat
tizimini baholash va takomillashtirish, moliyaviy hisobotlarning ishonchliligini
ta’minlash hamda korporativ shaffoflikni oshirishdagi vazifalari tahlil qilingan.
References
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2. Moeller R.R. Brink's Modern Internal Auditing. 8th Edition. John Wiley & Sons,
2022.
3. OECD. G20/OECD Principles of Corporate Governance. Paris: OECD Publishing,
2023.
4. Arens A.A., Elder R.J., Beasley M.S. Auditing and Assurance Services: An
Integrated Approach. Pearson Education, 2021.
5. Xasanov B.A. Audit. – Toshkent: Iqtisod-Moliya, 2020.
