TIJORAT BANKLARIDA ICHKI VA TASHQI AUDITNI MUVOFIQLASHTIRISH ASOSIDA AUDIT SAMARADORLIGINI OSHIRISH
DOI:
https://doi.org/10.5281/zenodo.22949866Abstract
Mazkur tezisda tijorat banklarida ichki va tashqi audit faoliyatini o‘zaro muvofiqlashtirish orqali audit samaradorligini oshirish masalalari tadqiq etilgan. Bank auditining maqsadlari, vazifalari hamda axborot bazasidagi farqlar tahlil qilingan. Takroriy tekshiruvlarni kamaytirish, risklarni baholash natijalaridan o‘zaro foydalanish, audit rejalari va natijalarini uyg‘unlashtirish audit resurslaridan samarali foydalanish imkonini berishi asoslangan. Tadqiqotda xalqaro audit standartlari hamda Basel qo‘mitasining bank auditi bo‘yicha yondashuvlari asosida tijorat banklari uchun ichki va tashqi audit hamkorligining takomillashtirilgan mexanizmi taklif etilgan. Shuningdek, audit samaradorligini baholashda audit qamrovi, takroriy tekshiruvlar ulushi, aniqlangan holatlar bo‘yicha tegishli choralarni amalga oshirish darajasi va audit xarajatlari kabi ko‘rsatkichlardan foydalanish bo‘yicha takliflar ishlab chiqilgan.Keywords
tijorat banklari, ichki audit, tashqi audit, audit samaradorligi, audit muvofiqligi, riskka asoslangan audit, audit qo‘mitasi, ichki nazorat, auditni rejalashtirish, axborot almashinuviReferences
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The Institute of Internal Auditors. Coordination and Reliance: Working with Other Assurance Providers: Global Practice Guide [Elektron resurs]. – 2025. – URL: https://www.theiia.org/en/content/guidance/recommended/supplemental/ practice-guides/global-practice-guide-coordination-and-reliance-working-with-other-assurance-providers/.
Basel Committee on Banking Supervision. The Internal Audit Function in Banks [Elektron resurs]. – Basel: Bank for International Settlements, 2012. – 29 p. – URL: https://www.bis.org/publications/201206-guidelines-internal-auditfunction-banks.
Basel Committee on Banking Supervision. External Audits of Banks [Elektron resurs]. – Basel: Bank for International Settlements, 2014. – 46 p. – URL: https://www.bis.org/publications/201403-guidelines-external-audits-banks.
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