ICHKI NAZORAT TIZIMI SAMARADORLIGINI BAHOLASHNING INTEGRATSIYALASHGAN METODIKASI
DOI:
https://doi.org/10.5281/zenodo.20137191Ключевые слова:
ichki nazorat, COSO modeli, samaradorlik indeksi, boshqaruv hisobi, risklarni boshqarish, monitoring.Аннотация
Mazkur maqolada korxonalarda ichki nazorat tizimi samaradorligini baholashning amaldagi yondashuvlari
tahlil qilinib, COSO modeli hamda boshqaruv hisobi elementlarini integratsiyalash asosida yangi baholash metodikasi
ishlab chiqildi. Taklif etilgan metodika ichki nazorat elementlarini miqdoriy ko'rsatkichlar orqali baholash imkonini beradi
hamda korxona boshqaruv samaradorligini aniqlashga xizmat qiladi.
Библиографические ссылки
1. COSO. (2013). Internal Control – Integrated Framework.
2. IFAC. (2012). Evaluating and Improving Internal Control in Organizations.
3. The Institute of Internal Auditors (IIA). (2017). International Standards for the Professional Practice of Internal Auditing.
4. Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard. Harvard Business School Press.
5. Moeller, L. B. (2011). COSO Enterprise Risk Management. Wiley.
6. Kovalev, V. V. (2010). Financial Analysis: Methods and Procedures.
7. Sheremet, A. D. (2008). Financial Analysis in Enterprises.
8. Vahabov, A., Ishonqulov, N., & Ibrohimov, A. (2013). Moliyaviy va boshqaruv tahlili.
9. Hasanov, B., & Xashimov, A. (2013). Boshqaruv hisobi.
10. Dusmuratov, R. D. (2013). Buxgalteriya hisobi nazariyasi.
11. World Bank. (2022). Digital Governance and Internal Control Systems.
12. McKinsey & Company. (2023). AI in Risk and Compliance
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