TIJORAT BANKLARI MOLIYAVIY HISOBOTI AUDITIGA KOMPYUTERLASHTIRILGAN AUDIT USULLARI (CAATS) VA TAHLILIY AMALLARNI JORIY ETISH
DOI:
https://doi.org/10.5281/zenodo.24142614Abstract
Maqolada tijorat banklari moliyaviy hisoboti auditiga kompyuterlashtirilgan audit usullari (CAATs) va tahliliy amallarni joriy etish bo‘yicha metodik yondashuv ishlab chiqilgan. Tadqiqot muammosi yirik kredit portfelini qo‘lda to‘liq tekshirishning amaliy jihatdan murakkabligi hamda buning natijasida audit qamrovining cheklanishi bilan izohlanadi. Keys-stadi va qiyosiy tahlil asosida CAATs arxitekturasi, uning asosiy qo‘llanish sohalari hamda bosqichma-bosqich joriy etish yo‘l xaritasi taklif etilgan. Mazkur yondashuv AT “Xalq banki” kredit portfeli misolida amaliy jihatdan asoslangan. Tadqiqot natijalari CAATsdan foydalanish audit tekshiruvining qamrovini kengaytirish, tezkorligini oshirish va auditorlik dalillarining ishonchliligini mustahkamlashga xizmat qilishini ko‘rsatadi.Keywords
CAATs, raqamli audit, uzluksiz audit, bank auditi, tahliliy amallar, jurnal yozuvlari testi, to‘liq populyatsiya, ECLni qayta hisoblash, sun’iy intellekt, audit sifatiReferences
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2026-06-01
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Ibragimov, N. B. o‘g‘li. (2026). TIJORAT BANKLARI MOLIYAVIY HISOBOTI AUDITIGA KOMPYUTERLASHTIRILGAN AUDIT USULLARI (CAATS) VA TAHLILIY AMALLARNI JORIY ETISH. GREEN ECONOMY AND DEVELOPMENT, 4(6), 509–515. https://doi.org/10.5281/zenodo.24142614
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