ICHKI AUDIT SIFATI VA SAMARADORLIGI TUSHUNCHALARINING IQTISODIY MAZMUNI HAMDA ULARNING O‘ZARO BOG‘LIQLIGI
DOI:
https://doi.org/10.5281/zenodo.19052222Keywords:
ichki audit, audit sifati, audit samaradorligi, ichki nazorat, korporativ boshqaruv, audit ko‘rsatkichlari, risklarni boshqarish, audit metodologiyasi, auditor mustaqilligi, iqtisodiy samaradorlik, moliyaviy intizom, audit natijalari, boshqaruv qarorlari, IAASB, audit sifati indikatorlari.Abstract
Mazkur maqolada ichki audit sifati va samaradorligi tushunchalarining iqtisodiy mazmuni, ularning nazariy
asoslari hamda o‘zaro bog‘liqligi tadqiq etilgan. Tadqiqotda ichki auditning korporativ boshqaruv tizimidagi o‘rni, ichki
nazorat mexanizmlarini takomillashtirishdagi ahamiyati hamda boshqaruv qarorlarining sifatiga ta’siri tahlil qilingan.
Shuningdek, ichki audit sifati auditorlarning kasbiy kompetensiyasi, mustaqilligi, audit metodologiyasining mukammalligi,
riskka asoslangan yondashuv va axborot texnologiyalaridan foydalanish darajasi bilan bog‘liqligi yoritilgan. Ichki audit
samaradorligi esa audit natijalarining ishonchliligi, boshqaruv qarorlariga amaliy ta’siri, xarajatlarni optimallashtirish,
moliyaviy intizomni mustahkamlash hamda korxona faoliyati samaradorligini oshirishdagi roli orqali baholangan. Maqolada
xalqaro audit standartlari, IAASB yondashuvi hamda audit sifati ko‘rsatkichlari asosida ichki audit sifati va samaradorligi
o‘rtasidagi uzviy bog‘liqlik asoslab berilgan. Tadqiqot natijasida ichki audit sifatini oshirish audit samaradorligini
ta’minlashning asosiy sharti ekanligi, buning natijasida korporativ boshqaruv sifati va korxona iqtisodiy barqarorligi
mustahkamlanishi to‘g‘risida ilmiy xulosalar shakllantirilgan.
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