O‘ZBEKISTON RESPUBLIKASIDA AUDITORLIK FAOLIYATINING RIVOJLANISH BOSQICHLARI VA ISTIQBOLLARI
Keywords:
Kalit so‘zlar: auditorlik faoliyati, rivojlanish bosqichlari, AT Xalq banki, xalqaro audit standartlari, KPI, byudjetlashtirish, raqamli boshqaruv, ichki audit, avtomatlashtirishAbstract
Annotatsiya. Ushbu maqolada O‘zbekiston Respublikasida 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. AT Xalq 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. Shirinov, U. A., & Narzullayev, N. A. (2022). Moliyaviy majburiyatlar auditining metodologik asoslari. Ekonomika i sotsium, 6(97), 814–817. https://www.iupr.ru/_files/ugd/b06fdc_4fdb26e8b56d4410bd805ca1c57db1a5.pdf
11. King, B. (2018). Bank 4.0: Banking Everywhere, Never at a Bank. London: Marshall Cavendish International.
12. Krishnan, S. (2014). The Power of Mobile Banking: How to Profit from the Revolution in Retail Financial Services. Hoboken: Wiley.
13. Tapscott, D., & Tapscott, A. (2018). Blockchain Revolution: How the Technology Behind Bitcoin and Other Cryptocurrencies Is Changing the World (Updated ed.). New York: Portfolio.
