EFFECTIVE INTERNAL AUDIT IN COMMERCIAL BANKS ORGANIZATION

Authors

  • Ibragimov Abdugapur Karimovich Professor of Banking and Finance Academy of the Republic of Uzbekistan
  • Sultanov Shohruh Nuraddin ugli Мaster Student of Banking and Finance Academy of the Republic of Uzbekistan

Keywords:

Commercial banks, internal audit service, accounting and reporting, auditor, auditor's report, financial report, bank board, audit company, audit committee, audit report.

Abstract

In this article, based on the improvement of the internal audit service in commercial banks, it leads to the creation of a methodology for the correct organization and maintenance of accounting, as well as the timely compilation and presentation of financial reports. This will serve to further increase the reliability of information about the financial status of commercial banks and attract more investments. This article presents a description of research aimed at developing the methodology of transformation of internal audit service in commercial banks to international standards of internal audit.

References

O‘zbekiston Respulikasi Prezidentining “2020-2025 yillarga mo‘ljallangan O‘zbekiston Respublikasining bank tizimini isloh qilish strategiyasi to‘g‘risidagi” PF-5992 sonli farmoni 12.05.2020 yil.

O‘zbekiston Reslublikasi Markaziy bankining “Tijorat banklarining ichki auditiga qo‘yiladigan talablar to‘g‘risida”gi 3302-sonli nizomi 07.05.2021 yil.

Макалская А.К. Внутренний аудит. Уч. ДиС. М.:- 2005. 170 стр.

A.K. Ibragimov, Z.A. Umarov, K.R. Xotamov, N.K. Rizayev, “Auditning xalqaro standartlari asosida tijorat banklarida ichki auditning tashkiliy asoslari”. O‘quv qo‘llanma. O‘zbekiston Respublikasi Bank Moliya Akademiyasi Toshkent-2013.

Norqobilov S. Abdusalomova O. Banklarda audit. O‘quv qo‘llanma. Toshkent moliya instituti, T.: “Ma’naviyat”- 2005 y.-176 b.

Z.Mamatov. Аудит. Ўқув қўлланма. Тошкент-2014.

R.Dusmuratov. Audit asoslari. Darslik. Toshkent-2003.

K.Axmadjanov. Ichki audit tekshiruvi texnologiyasini tayyorlash, rejalashtirish va o‘tkazishni takomillashtirish. Dissertatsiya. Toshkent-2020.

https://lex.uz/

https://ejournal.tsue.uz/

https://arxiv.uz/

https://cbu.uz/

Downloads

Submitted

2023-11-19

Published

2023-11-19