KORXONALARDA KASSADAGI PUL MABLAG‘LARI HISOBINING HOZIRGI HOLATI VA AUDITINI TAKOMILLASHTIRISH YO‘NALISHLARI

Zuhriddin Isroilov and Azizbek Toshimov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4

Abstract: Mazkur maqolada ichki va tashqi audit tizimlarining o‘zaro uyg‘unligi orqali pul mablag‘lari auditisamaradorligini oshirishning metodologik jihatlari o‘rganilgan. Tadqiqotda auditorlar va buxgalterlarning MHXS va AXSbo‘yicha professional malakasini oshirish moliyaviy hisobotlardagi xatoliklarni kamaytirishning asosiy omili ekanligitahlil qilingan. Avtomatlashtirilgan tekshiruv mexanizmlari va ikki bosqichli tasdiqlash tizimlarining moliyaviy intizomnimustahkamlashdagi roliga alohida e’tibor berilgan. Tadqiqot xulosalari shuni ko‘rsatadiki, naqd pulsiz hisob-kitoblarulushini oshirish va kassa operatsiyalarini optimallashtirish “Hamkorbank” kabi tijorat banklarining moliyaviy barqarorliginita’minlashda muhim o‘rin tutadi.

Keywords: kassa auditi; ichki nazorat; moliyaviy barqarorlik; Hamkorbank; avtomatlashtirish; MHXS; AXS; naqd pulsiz hisob-kitoblar; professional malaka (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:id:10666

DOI: 10.5281/zenodo.20373424

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