XALQARO TAJRIBA ASOSIDA ICHKI AUDIT SAMARADORLIGINI BUXGALTERIYA MA’LUMOTLARIGA TAYANGAN HOLDA BAHOLASHNI TAKOMILLASHTIRISH YO‘NALISHLARI
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https://doi.org/10.5281/zenodo.19657278##semicolon##
ichki audit, buxgalteriya ma’lumotlari, audit samaradorligi, IPPF, COSO, moliyaviy axborot, risklarni boshqarish##article.abstract##
Maqolada globallashuv va raqamli transformatsiya sharoitida ichki audit samaradorligini baholash
masalasining dolzarbligi yoritilgan. Tadqiqotda ichki audit samaradorligini baholashda buxgalteriya ma’lumotlarining
ishonchliligi, shaffofligi va real vaqt rejimida tahlil qilinishi asosiy mezon sifatida asoslab berilgan. Ichki auditning moliyaviy
barqarorlikni ta’minlash, resurslardan oqilona foydalanish va risklarni erta aniqlashdagi roli ochib berilgan. Shuningdek, IIA
tomonidan ishlab chiqilgan IPPF standartlari hamda COSO konsepsiyalarining ichki audit samaradorligini baholashdagi
ahamiyati tahlil qilingan. Tadqiqot natijalari ichki auditni buxgalteriya ma’lumotlariga asoslangan holda baholash
mexanizmlarini xalqaro standartlar asosida takomillashtirish zarurligini ko‘rsatadi.
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