The state and development trends of business process auditing in joint-stock companies in uzbekistan

Utegenova Sarbinaz Turdimuratovna

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 6

Abstract: This paper analyzes the current state and development trends of business process auditing in joint-stockcompanies (JSCs) in Uzbekistan. The research employs the IMRAD structure, utilizing quantitative and qualitativemethods, including regulatory reviews, expert interviews, and regional audit practice analysis. Key findings highlight theincreasing implementation of internal audit systems, the integration of digital tools, and the regulatory modernization post-2015. However, challenges such as uneven regional adoption, limited digital infrastructure, and governance weaknessespersist. Recommendations are proposed to enhance transparency, technology adoption, and audit quality

Keywords: Business Process Auditing; Joint-Stock Companies; Uzbekistan; Internal Audit; Digitalization; Corporate Governance; PC-AUDIT; ISA. (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:6:id:5887

DOI: 10.5281/zenodo.15709592

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