ICHKI AUDITNING GLOBAL STANDARTLARI TALABLARINI TIJORAT BANKLARI AMALIYOTIGA JORIY ETISHNING USTUVOR YO‘NALISHLARI

Azizbek Ismailov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 7, 249-257

Abstract: Maqolada 2025-yil 9-yanvardan kuchga kirgan Ichki auditning global standartlari talablariniO‘zbekiston tijorat banklari amaliyotiga joriy etish masalalari tadqiq etilgan. Bank ichki auditini xalqaro tartibgasolish manbalari tizimlashtirilib, milliy me’yoriy-huquqiy bazaning rivojlanish bosqichlari davriylashtirilgan. Globalstandartlarning o‘nta talab yo‘nalishi bo‘yicha milliy normalar bilan muvofiqlik matritsasi (xalqaro talablar va milliynormalar o‘rtasidagi moslik darajasini ko‘rsatuvchi tahliliy jadval) tuzilib, institutsional o‘zak (ichki audit xizmatiningmaqomi, mustaqilligi, hisobdorligi va tavakkalchilikka asoslangan rejalashtirish tizimi) bo‘yicha muvofiqlik hamdato‘rtta yo‘nalish — mustaqil tashqi baholash, texnologiyalardan foydalanish, samaradorlikni o‘lchash va mavzuviytalablar (yuqori tavakkalchilikka ega muayyan sohalarga oid maxsus talablar) — bo‘yicha bo‘shliqlar aniqlangan.Joriy etishning ustuvor yo‘nalishlari ichki auditni boshqarish, faoliyatni rejalashtirish, natijalarni taqdim etish vasifatni baholash sohalari kesimida asoslanib, mavjud uzilishlarni bartaraf etishning uch bosqichli va uch darajali yo‘lxaritasi taklif etilgan.

Keywords: ichki audit; Ichki auditning global standartlari; tijorat banki; joriy etish; muvofiqlik matritsasi; me’yoriy-huquqiy baza; mustaqil tashqi baholash; samaradorlikni o‘lchash; tavakkalchilikka asoslangan rejalashtirish; yo‘l xaritasi. (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:11715

DOI: 10.5281/zenodo.21538460

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