TIJORAT BANKLARIDA ICHKI AUDITNI TASHKIL ETISH VA O‘TKAZISH JARAYONLARINING AMALDAGI HOLATI
DOI:
https://doi.org/10.5281/zenodo.21884041Ключевые слова:
ichki audit, tijorat banki, audit qamrovi, audit obyekti, ichki audit qamrovi reyestri, riskka yo‘naltirilgan rejalashtirish, audit ustuvorligi indeksi, ishonch manbalari xaritasi, audit davriyligi, yillik audit rejasi, kuzatuv kengashi, audit qo‘mitasi.Аннотация
Maqolada tijorat banklarida ichki auditni tashkil etish va o‘tkazish jarayonlarining amaldagi holati me’yoriy
talablar hamda xalqaro standartlar kesimida tahlil qilingan. Ichki audit siklidagi eng zaif bo‘g‘in audit qamrovini shakllantirish
bosqichi ekanligi asoslangan: amaldagi me’yoriy hujjatlar bankning barcha bo‘linmalari va operatsiyalarini qamrab
olishni talab qilsa-da, audit obyektlari majmuini tuzish va ularni ustuvorlashtirish metodikasini belgilamaydi. Muallif
tomonidan bankning bo‘linmalari, operatsiyalari va riskli jarayonlarini birlashtiruvchi hamda audit obyektlarini risk darajasi
bo‘yicha ustuvorlashtiruvchi ichki audit qamrovi reyestri (IAQR) ishlab chiqilgan. Reyestr uch o‘lchamli tuzilma, olti
mezonli audit ustuvorligi indeksi (AUI), ishonch manbalari qamrovi bo‘yicha korrektirovka koeffitsiyenti hamda to‘rt sinfli
davriylik matritsasini o‘z ichiga oladi.
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