ICHKI AUDIT SAMARADORLIGINI BAHOLASHNING ILMIY-METODIK ASOSLARI VA BUXGALTERIYA MA’LUMOTLARIDAN FOYDALANISH MEXANIZMLARI
DOI:
https://doi.org/10.5281/zenodo.19657323Ключевые слова:
ichki audit, buxgalteriya hisobi, global iqtisodiy integratsiya, raqamli transformatsiya, moliyaviy shaffoflik, risklarni boshqarish, audit samaradorligi, xalqaro moliyaviy standartlarАннотация
Mazkur maqolada global iqtisodiy integratsiya, raqamli transformatsiya hamda xalqaro moliyaviy standartlar
(IFRS, ISA, COSO) joriy etilishi sharoitida ichki audit tizimining korxona boshqaruvidagi o‘rni va ahamiyati tadqiq
etilgan. Ichki audit moliyaviy nazorat vositasi sifatida emas, balki strategik boshqaruv va risklarni boshqarish instrumenti
sifatida talqin qilinadi. Buxgalteriya hisobi ichki auditning asosiy axborot bazasi sifatida moliyaviy natijalarni tahlil qilish,
resurslardan foydalanish samaradorligini baholash va audit dalillarini shakllantirishdagi roli asoslab berilgan. Shuningdek,
raqamli texnologiyalarning (AI, ERP, data analytics) audit samaradorligini oshirishdagi imkoniyatlari yoritilgan. Tadqiqot
natijalari ichki auditni mezonlashgan baholash orqali korporativ shaffoflik, investitsion ishonch va barqaror rivojlanishni
ta’minlash mumkinligini ko‘rsatadi
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