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Xalqaro Tajriba Asosida Ichki Audit Samaradorligini Buxgalteriya Ma’Lumotlariga Tayangan Holda Baholashni Takomillashtirish Yo‘Nalishlari

Author

Listed:
  • Javoxir Xamidov

Abstract

Maqolada globallashuv va raqamli transformatsiya sharoitida ichki audit samaradorligini baholashmasalasining dolzarbligi yoritilgan. Tadqiqotda ichki audit samaradorligini baholashda buxgalteriya ma’lumotlariningishonchliligi, shaffofligi va real vaqt rejimida tahlil qilinishi asosiy mezon sifatida asoslab berilgan. Ichki auditning moliyaviybarqarorlikni ta’minlash, resurslardan oqilona foydalanish va risklarni erta aniqlashdagi roli ochib berilgan. Shuningdek, IIAtomonidan ishlab chiqilgan IPPF standartlari hamda COSO konsepsiyalarining ichki audit samaradorligini baholashdagiahamiyati tahlil qilingan. Tadqiqot natijalari ichki auditni buxgalteriya ma’lumotlariga asoslangan holda baholashmexanizmlarini xalqaro standartlar asosida takomillashtirish zarurligini ko‘rsatadi.

Suggested Citation

  • Javoxir Xamidov, 2025. "Xalqaro Tajriba Asosida Ichki Audit Samaradorligini Buxgalteriya Ma’Lumotlariga Tayangan Holda Baholashni Takomillashtirish Yo‘Nalishlari," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 3(12), December.
    • Handle: RePEc:teu:ged000:v:3:y:2025:i:12:id:10069
    DOI: 10.5281/zenodo.19657278
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