ICHKI NAZORAT TIZIMI SAMARADORLIGINI BAHOLASHNING INTEGRATSIYALASHGAN METODIKASI

Xolisa Qo‘ldosheva

ICHKI NAZORAT TIZIMI SAMARADORLIGINI BAHOLASHNING INTEGRATSIYALASHGAN METODIKASI

Authors

Xolisa Qo‘ldosheva

Keywords:

ichki nazorat, COSO modeli, samaradorlik indeksi, boshqaruv hisobi, risklarni boshqarish, monitoring.

Abstract

Mazkur maqolada korxonalarda ichki nazorat tizimi samaradorligini baholashning amaldagi yondashuvlari
tahlil qilinib, COSO modeli hamda boshqaruv hisobi elementlarini integratsiyalash asosida yangi baholash metodikasi
ishlab chiqildi. Taklif etilgan metodika ichki nazorat elementlarini miqdoriy ko'rsatkichlar orqali baholash imkonini beradi
hamda korxona boshqaruv samaradorligini aniqlashga xizmat qiladi.

Author Biography

Xolisa Qo‘ldosheva

Toshkent davlat iqtisodiyot universiteti mustaqil izlanuvchisi
Moliyaviy tahlil kafedrasi katta o‘qituvchisi

References

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5. Moeller, L. B. (2011). COSO Enterprise Risk Management. Wiley.

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8. Vahabov, A., Ishonqulov, N., & Ibrohimov, A. (2013). Moliyaviy va boshqaruv tahlili.

9. Hasanov, B., & Xashimov, A. (2013). Boshqaruv hisobi.

10. Dusmuratov, R. D. (2013). Buxgalteriya hisobi nazariyasi.

11. World Bank. (2022). Digital Governance and Internal Control Systems.

12. McKinsey & Company. (2023). AI in Risk and Compliance

ICHKI NAZORAT TIZIMI SAMARADORLIGINI BAHOLASHNING INTEGRATSIYALASHGAN METODIKASI