THE ROLE OF INTERNAL AND EXTERNAL AUDIT IN STRENGTHENING CORPORATE GOVERNANCE IN UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.15743320Keywords:
internal audit, corporate governance, transparency, efficiency, audit system, Uzbekistan, audit standards, control, risk management, complianceAbstract
This article thoroughly analyzes the role of internal audit in strengthening corporate governance. Internal audit
plays a crucial role in ensuring transparency, efficiency, and compliance in company operations. The study evaluates the
current state of internal audit systems in Uzbekistan, identifies key issues, and proposes practical solutions based on
international best practices. The relationship between internal audit and corporate governance is also explored, along
with recommendations for improvement and strategic development in Uzbekistan
References
Institute of Internal Auditors. (2023). International Professional Practices Framework (IPPF). https://www.theiia.org
Ministry of Finance of the Republic of Uzbekistan. (2023). Annual Report on Public Financial Management.
Accounts Chamber of the Republic of Uzbekistan. (2024). Report on Internal Audit Practices.
OECD. (2021). Corporate Governance Factbook. https://www.oecd.org
World Bank. (2022). Enhancing Internal Audit Systems in Emerging Markets.
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