BANK OPERATSIYALARI BO‘YICHA ICHKI AUDIT AMALLARINING MAZMUNIY VA USLUBIY TAHLILI
DOI:
https://doi.org/10.5281/zenodo.21902221Abstract
Maqolada bank operatsiyalari bo‘yicha ichki audit amallarining mazmuni va uslubiy tuzilishi tahlil
qilingan. Audit amali “nazorat maqsadi — indikator — audit testi — dalil — baholash mezoni — xulosa” zanjiri
sifatida ifodalanib, amaliyotda ushbu zanjirning uchinchi va beshinchi bo‘g‘inlari, ya’ni test turi va baholash mezoni
ko‘pincha rasmiylashtirilmasligi, natijada auditorlik xulosalari qayta takrorlanuvchan va qiyoslanuvchan bo‘lmay
qolishi asoslangan. Muallif tomonidan kredit, likvidlik, operatsion, axborot xavfsizligi va komplayens risklarini
indikatorlar, audit testlari, dalillar va baholash mezonlari asosida tekshiruvchi audit amallari matritsasi ishlab
chiqilgan. Matritsa besh risk domenini yetti metodik element kesimida birlashtiradi, 28 ta tipik audit amalini qamrab
oladi hamda nazorat samaradorligini NSK = Σb / (3 × Σv) × 100 % formulasi bo‘yicha miqdoriy baholash imkonini
beradi. Shartli ma’lumotlar asosida o‘tkazilgan aprobatsiya umumiy baho qoniqarli darajada (71,4 %) bo‘lgan
holda, axborot xavfsizligi domeni bo‘yicha bahoning 55,6 % ni tashkil etishini, ya’ni agregat ko‘rsatkich ortida jiddiy
nomutanosiblik yashiringanini ko‘rsatdi
Keywords
ichki audit, bank operatsiyalari, audit amali, audit amallari matritsasi, audit testi, auditorlik dalillari, baholash mezoni, indikator, kredit riski, likvidlik riski, operatsion risk, axborot xavfsizligi, komplayens, nazorat samaradorligi.References
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