TIJORAT BANKLARIDA ICHKI AUDIT AMALLARINING NATIJADORLIGIGA TA’SIR ETUVCHI MUAMMOLAR
DOI:
https://doi.org/10.5281/zenodo.22903039Abstract
Maqolada tijorat banklarida ichki audit amallarining natijadorligiga ta’sir etuvchi muammolar tizimli tahlil qilingan va ular toʻrt guruhga — tashkiliy, metodik, resurs hamda axborot va muloqot muammolariga ajratilgan. Tahlil natijasida muammolarning sezilarli qismi mustaqil sabablarga ega emasligi, balki bitta umumiy manbadan — audit topshirigʻining boshlanish nuqtasida uning parametrlari rasmiylashtirilmasligidan kelib chiqishi asoslangan. Muallif tomonidan ichki audit maqsadi, qamrovi, risk gipotezasi, mezonlari, amallari, dalillari, resurslari va natijalarini belgilovchi ichki audit topshirigʻi pasporti ishlab chiqilgan. Pasport topshiriqni boshlashdan oldin sakkiz blok boʻyicha toʻldiriladi, audit qoʻmitasi tomonidan tasdiqlanadi va topshiriq yakunida yopiladi; uning har bir bloki muayyan muammo guruhini bartaraf etishga qaratilgan. Pasport doirasida topshiriq natijadorligini oʻlchovchi besh koʻrsatkich tizimi taklif etilgan.Keywords
ichki audit, tijorat banki, audit topshirigʻi, topshiriq pasporti, risk gipotezasi, audit qamrovi, baholash mezonlari, auditorlik dalillari, mehnat sarfi, natijadorlik, audit qoʻmitasi, qamrovning kengayishi.References
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