YENGIL SANOAT KORXONALARIDA XATARGA YO‘NALTIRILGAN ICHKI AUDIT METODIKASINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21514419Keywords:
ichki audit metodikasi, xatarga yo‘naltirilgan ichki audit, yengil sanoat, tovar-moddiy zaxiralar, tannarx auditi, kalit xatar indikatorlari, audit dasturi.Abstract
Maqolada yengil sanoat korxonalari uchun xatarga yo‘naltirilgan ichki audit metodikasini takomillashtirish
masalasi tadqiq etilgan. Olti bosqichli siklik metodika taklif etilib, uning tarkibida tovar-moddiy zaxiralar va tannarx auditining
tarmoqqa xos protseduralari — material balansi usuli, bosqichli kalkulyatsiya auditi, chiqitlar nazorati hamda kalit
xatar indikatorlari tizimi asoslangan. Metodikaning ikki darajali, modulli tuzilishi uni korxona xususiyatlariga moslashtirish
imkonini beradi. Natijalar ichki audit xizmatlari faoliyatini tashkil etish va audit dasturlarini ishlab chiqishda qo‘llanilishi
mumkin.
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