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Ichki Audit Sifati Va Samaradorligi Tushunchalarining Iqtisodiy Mazmuni Hamda Ularning O‘Zaro Bog‘Liqligi

Author

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  • Olloyor Ergashev

Abstract

Mazkur maqolada ichki audit sifati va samaradorligi tushunchalarining iqtisodiy mazmuni, ularning nazariyasoslari hamda o‘zaro bog‘liqligi tadqiq etilgan. Tadqiqotda ichki auditning korporativ boshqaruv tizimidagi o‘rni, ichkinazorat mexanizmlarini takomillashtirishdagi ahamiyati hamda boshqaruv qarorlarining sifatiga ta’siri tahlil qilingan.Shuningdek, ichki audit sifati auditorlarning kasbiy kompetensiyasi, mustaqilligi, audit metodologiyasining mukammalligi,riskka asoslangan yondashuv va axborot texnologiyalaridan foydalanish darajasi bilan bog‘liqligi yoritilgan. Ichki auditsamaradorligi esa audit natijalarining ishonchliligi, boshqaruv qarorlariga amaliy ta’siri, xarajatlarni optimallashtirish,moliyaviy intizomni mustahkamlash hamda korxona faoliyati samaradorligini oshirishdagi roli orqali baholangan. Maqoladaxalqaro audit standartlari, IAASB yondashuvi hamda audit sifati ko‘rsatkichlari asosida ichki audit sifati va samaradorligio‘rtasidagi uzviy bog‘liqlik asoslab berilgan. Tadqiqot natijasida ichki audit sifatini oshirish audit samaradorliginita’minlashning asosiy sharti ekanligi, buning natijasida korporativ boshqaruv sifati va korxona iqtisodiy barqarorligimustahkamlanishi to‘g‘risida ilmiy xulosalar shakllantirilgan.

Suggested Citation

  • Olloyor Ergashev, 2026. "Ichki Audit Sifati Va Samaradorligi Tushunchalarining Iqtisodiy Mazmuni Hamda Ularning O‘Zaro Bog‘Liqligi," GREEN ECONOMY AND DEVELOPMENT, "Ma'rifat-Print-Media" LLC, Tashkent State University of Economics, vol. 4(3), March.
    • Handle: RePEc:teu:ged000:v:4:y:2026:i:3:id:9554
    DOI: 10.5281/zenodo.19052222
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