SANOAT KORXONALARIDA ICHKI AUDIT VA NAZORAT TIZIMINING BOSHQARUV SAMARADORLIGIGA TA’SIRI
DOI:
https://doi.org/10.5281/zenodo.20807235Ключевые слова:
ichki audit, ichki nazorat tizimi, sanoat korxonasi, boshqaruv samaradorligi, COSO, IIA, ISO 31000, uch mudofaa liniyasi modeli, xavf boshqaruvi, raqamli auditАннотация
Ilmiy maqolada sanoat korxonalarida ichki audit va nazorat tizimining boshqaruv samaradorligiga ta’siri
nazariy-amaliy jihatdan o‘rganildi. Tadqiqot COSO-2013 integratsiyalashgan asoslari, IIA xalqaro kasbiy amaliyot tuzilmasi
va ISO 31000:2018 xavf boshqaruvi standartlariga tayanib olib borildi. Muallif o‘n beshta ochiq kirishli xalqaro ilmiy manbani
tizimli ravishda umumlashtirdi va ichki audit samaradorligiga ta’sir qiluvchi asosiy institutsional, kasbiy hamda operatsion
omillarni tasnifladi. Olingan dalillar yuqori rahbariyat qo‘llab-quvvatlashi, auditor mustaqilligi, kasbiy malaka darajasi,
uch mudofaa liniyasi modeli va raqamli audit vositalarining boshqaruv samaradorligiga ijobiy ta’sirini empirik jihatdan
tasdiqladi. Muallif sanoat korxonalari uchun strategik qarorlarni xavf yo‘naltirilgan asosga o‘tkazish va xalqaro amaliyot
bilan muvofiqlashtirish yuzasidan amaliy takliflarni ilgari surdi
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