TIJORAT BANKLARIDA ICHKI AUDITNI SAMARALI TASHKIL QILISH MOHIYATI (“ASAKA” BANK AJ FARG’ONA BXM MISOLIDA)
Keywords:
Kalit so‘zlar: auditorlik faoliyati, rivojlanish bosqichlari, “Asaka” bank AJ xalqaro audit standartlari, KPI, byudjetlashtirish, raqamli boshqaruv, ichki audit, avtomatlashtirish.Abstract
Annotatsiya: Ushbu maqolada O‘zbekiston Respublikasida ichki auditorlik faoliyatining shakllanishi, rivojlanish bosqichlari va istiqbollari tahlil qilinib, uni yanada takomillashtirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqilgan. Tadqiqotda zamonaviy boshqaruv va nazorat usullari — xalqaro audit standartlari, KPI ko‘rsatkichlari hamda byudjetlashtirish mexanizmlari asosida auditorlik jarayonlari, hisob yuritish tizimlari va nazorat funksiyalarining rivojlanish tendensiyalari o‘rganilgan. “Asaka” bank AJ banki misolida markaziy va filial darajasida auditorlik faoliyatining dinamikasi, ichki auditning samaradorligi, moliyaviy nazoratning takomillashuvi hamda bank boshqaruvida auditorlik tizimining o‘rni chuqur tahlil qilingan.
References
1. Abduraxmonov, Q. X. (2019). Iqtisodiyot nazariyasi. Toshkent: Fan va texnologiya.
2. Azizov, U., & Karaliev, T., & Bobokulov, T. (2018). Bankovskoe delo: Uchebnoe posobie. Toshkent: Iqtisod-Moliya.
3. Bessis, J. (2015). Risk Management in Banking (4th ed.). Chichester: Wiley.
4. Choudhry, M. (2022). The Principles of Banking (2nd ed.). Singapore: Wiley.
5. Fabozzi, F. J. (2010). Foundations of Financial Markets and Institutions (4th ed.). Boston: Pearson.
6. Greenbaum, S. I., Thakor, A. V., & Boot, A. (2019). Contemporary Financial Intermediation (4th ed.). Amsterdam: Elsevier.
7. Heffernan, S. (2005). Modern Banking (2nd ed.). Chichester: Wiley.
8. Koch, T. W., & MacDonald, S. S. (2014). Bank Management (8th ed.). Mason: South-Western Cengage Learning.
9. Mishkin, F. S. (2019). The Economics of Money, Banking and Financial Markets (12th ed.). New York: Pearson.
10. Omonov, A. A., & Koraliev, T. M. (2018). Dengi i banki. Toshkent: Iqtisod-Moliya.
11. Tashxodjaev, M. (2014). Korporativ boshqaruvni takomillashtirish. Toshkent: Iqtisod-Moliya.
