XO`JALIK YURITUVCHI SUBYEKTLARDA ICHKI AUDIT XIZMATINING SAMARADORLIGINI OSHIRISH
Keywords:
Kalit so’zlar. Ichki audit, audit samaradorligi, aksiyadorlik jamiyati, audit nazorati, riskga asoslangan audit, audit rejasi, moliyaviy shaffoflik, axborot tizimi, auditor mustaqilligi, ichki nazorat, avtomatlashtirish, audit standartlari, IIA, audit ko‘rsatkichlari., Keywords. Internal audit, audit effectiveness, joint-stock company, audit oversight, risk-based audit, audit plan, financial transparency, information system, auditor independence, internal control, automation, audit standards, IIA, audit indicators.Abstract
Annotatsiya. Mazkur maqola xo`jalik yurituvchi subyektlarda ichki audit xizmatining samaradorligini oshirish masalasiga bag‘ishlangan. Unda ichki auditning iqtisodiy ijroiy nazorat vositasi sifatidagi o‘rni, u orqali korxona faoliyatining moliyaviy shaffofligini ta’minlash, ichki tartibni mustahkamlash va xatarlarni minimallashtirish yo‘llari tahlil qilinadi. Ichki audit xizmatining mavjud huquqiy asoslari, ularning amaliyotdagi joriy etilishi darajasi, auditorlar faoliyatining mustaqilligi va samaradorlikka ta’sir etuvchi omillar yoritilgan. Xususan, ichki audit jarayonlarini avtomatlashtirish, riskka asoslangan yondashuvni joriy etish, strategik rejalashtirishga auditorlik tahlilini integratsiyalash masalalari ko‘rib chiqilgan.
Abstract. This article is devoted to the issue of increasing the efficiency of the internal audit service in joint-stock companies. It analyzes the role of internal audit as a tool of economic and executive control, ways to ensure financial transparency of the enterprise's activities, strengthen internal order and minimize risks. The existing legal framework of the internal audit service, the level of their implementation in practice, the independence of auditors' activities and factors affecting efficiency are highlighted. In particular, the issues of automating internal audit processes, introducing a risk-based 142 approach, and integrating audit analysis into strategic planning are considered.
