TIJORAT BANKLARIDA RISKKA YO‘NALTIRILGAN ICHKI AUDITNI TASHKIL ETISHNING XALQARO STANDARTLAR BILAN INTEGRATSIYALASHGAN ALGORITMI

Xayotjon Narziyev

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 203-209

Abstract: Maqolada tijorat banklarida riskka yo‘naltirilgan ichki auditni (RBIA) amalga oshirishningyetti bosqichli algoritmi taklif etilgan. Algoritm audit universini shakllantirishdan sifatni ta’minlash dasturigachabo‘lgan to‘liq siklni qamrab oladi hamda har bir bosqichni «Ichki auditning global standartlari», COSO ERMva ISO 31000 talablari bilan integratsiyalaydi. Riskni baholashning 5×5 matritsasi, to‘rt pog‘onali risk tasnifiva resurslarni taqsimlash nisbatlari asoslangan. O‘zbekiston banklarida RBIAni joriy etish darajasi rivojlanganmamlakatlar ko‘rsatkichlariga nisbatan pastroq ekani aniqlanib, algoritmni bosqichma-bosqich tatbiq etishbo‘yicha amaliy takliflar ishlab chiqilgan.

Keywords: riskka yo‘naltirilgan ichki audit; audit universi; riskni baholash; risk xaritasi; audit rejasi; COSO ERM; ISO 31000; tijorat banklari; asosiy risk indikatorlari (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:7:id:11706

DOI: 10.5281/zenodo.21538336

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