TIJORAT BANKLARIDA ICHKI AUDITNING IQTISODIY MOHIYATI VA FUNKSIONAL EVOLYUTSIYASI: XALQARO STANDARTLARNING YANGI AVLODI ASOSIDAGI YONDASHUV
DOI:
https://doi.org/10.5281/zenodo.21514957Keywords:
ichki audit, tijorat banklari, iqtisodiy mohiyat, xalqaro standartlar, kafolat xizmatlari, maslahatchilik xizmatlari, riskka yo‘naltirilgan audit, korporativ boshqaruv.Abstract
Maqolada tijorat banklarida ichki auditning iqtisodiy mohiyati xalqaro standartlarning yangi avlodi — «Ichki
auditning global standartlari» (IIA, 2024) hamda Bazel qo‘mitasining BCBS-223 hujjati talablari asosida qayta ko‘rib chiqilgan.
Xorijiy va milliy adabiyotlarda keltirilgan ta’riflarning qiyosiy kontent-tahlili asosida ichki audit funksiyasining to‘rt
bosqichli konseptual evolyutsiya modeli ishlab chiqilgan hamda bank ichki auditiga oid mualliflik ta’rifi taklif etilgan. Tahlil
natijalari milliy normativ bazani, xususan, O‘zbekiston Respublikasi Adliya vazirligida 3302-son bilan davlat ro‘yxatidan
o‘tkazilgan «Tijorat banklarining ichki auditiga qo‘yiladigan talablar to‘g‘risida»gi nizomni [1] yangi xalqaro standartlar
talablariga muvofiq takomillashtirish bo‘yicha amaliy takliflar ishlab chiqish imkonini bergan. Tadqiqot xulosalari bank sektorida
ichki audit va korporativ boshqaruv tizimlarini takomillashtirishga xizmat qiladi
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