AKSIYADORLIK JAMIYATLARIDA ICHKI AUDIT XIZMATI SAMARADORLIGINI ANIQLASH VA BAHOLASH MEXANIZMLARI

Abstract

Annotatsiya: Mazkur maqolada ichki audit xizmati samaradorligini baholashda ichki audit xizmatining muhum jixatlariga to‘xtalib o‘tilgan. Hozirgi kunda faoliyat olib borayotgan katta va o‘rta korxonalarda yangi risklarning paydo bo‘lishi ichki va tashqi foydalanuvchilarni ishonchli, xolisona bo‘lgan axborotlarga bo‘lgan extiyojini qondirish maqsadida ichki audit xizmatining ro‘li va faoliyat mexanizmiga e’tibor qaratilgan. Olib borilayotgan ilmiy tadqiqot ahamiyati shundaki, ichki audit xizmati samaradorligini oshiradi, auditor mustaqilligini ta’minlaydi va uning xolisligi va ishonligini yanada oshiradi.

 Abstract: This article focuses on the critical aspects of the internal audit service when evaluating its effectiveness. The emergence of new risks in currently operating large and medium-sized enterprises focuses on the role and mechanism of the internal audit service in satisfying the need for reliable and objective information of internal and external users. The significance of the conducted scientific research is that it improves the efficiency of the internal audit service, ensures the auditor’s independence, and increases its objectivity and reliability.