BANKLARDA ICHKI NAZORAT TIZIMI SAMARADORLIGINING MOLIYAVIY BARQARORLIKKA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.20509563Keywords:
ichki nazorat tizimi (ICS); moliyaviy barqarorlik (FS); bank boshqaruvi; risk-menejment; kapital yetarliligi (CAR); muammoli kreditlar (NPL); aktivlar rentabelligi (ROA); likvidlik (LCR); IT-audit; compliance; raqamlashtirish; kiberxavfsizlik; audit mustaqilligi; inson kapitali; Basel III/IV; COSO; iqtisodiy barqarorlikAbstract
2021–2025-yillar O‘zbekiston bank sektori uchun iqtisodiy modernizatsiya davri bo‘ldi. Bu jarayonda davlat
ulushi qisqarib, raqamli moliyaviy xizmatlar kengaydi, Basel III/IV standartlari joriy etildi va regulyator talablari kuchaydi.
Tadqiqot ichki nazorat tizimi (Internal Control System — ICS) samaradorligi bilan banklarning moliyaviy barqarorligi
(Financial Stability — FS) o‘rtasidagi bog‘liqlikni empirik va nazariy jihatdan o‘rganadi. 2021–2025-yillardagi 23 ta tijorat
bankining panel ma’lumotlari tahliliga ko‘ra, ichki nazorat tizimi samaradorligi 1 ballga oshganda muammoli kreditlar
(NPL) 0,94 punktga kamayadi, aktivlar rentabelligi (ROA) 0,41 punktga oshadi, likvidlik koeffitsiyenti (LCR) esa 7 punktga
yaxshilanadi. Raqamlashtirish, IT-audit, compliance tizimlari va xodimlar malakasi ichki nazorat tizimi samaradorligining
asosiy omillari ekani aniqlanib, ichki nazorat tizimi bank barqarorligini ta’minlovchi strategik boshqaruv mexanizmi sifatida
baholandi.
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