XALQARO TAJRIBA ASOSIDA ICHKI AUDIT SAMARADORLIGINI BUXGALTERIYA MA’LUMOTLARIGA TAYANGAN HOLDA BAHOLASHNI TAKOMILLASHTIRISH YO‘NALISHLARI

Javoxir Xamidov

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Maqolada globallashuv va raqamli transformatsiya sharoitida ichki audit samaradorligini baholashmasalasining dolzarbligi yoritilgan. Tadqiqotda ichki audit samaradorligini baholashda buxgalteriya ma’lumotlariningishonchliligi, shaffofligi va real vaqt rejimida tahlil qilinishi asosiy mezon sifatida asoslab berilgan. Ichki auditning moliyaviybarqarorlikni ta’minlash, resurslardan oqilona foydalanish va risklarni erta aniqlashdagi roli ochib berilgan. Shuningdek, IIAtomonidan ishlab chiqilgan IPPF standartlari hamda COSO konsepsiyalarining ichki audit samaradorligini baholashdagiahamiyati tahlil qilingan. Tadqiqot natijalari ichki auditni buxgalteriya ma’lumotlariga asoslangan holda baholashmexanizmlarini xalqaro standartlar asosida takomillashtirish zarurligini ko‘rsatadi.

Keywords: ichki audit; buxgalteriya ma’lumotlari; audit samaradorligi; IPPF; COSO; moliyaviy axborot; risklarni boshqarish (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:10069

DOI: 10.5281/zenodo.19657278

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