MOLIYAVIY NAZORAT TIZIMIDA ICHKI AUDITNING O‘RNI
Keywords:
Ichki audit, moliyaviy nazorat, xatarlarni boshqarish, avtomatlashtirish, shaffoflik, xalqaro standartlar, malakali mutaxassislarAbstract
Ushbu maqola moliyaviy nazorat tizimida ichki auditning o'rni va ahamiyatini tahlil qilishga qaratilgan. Tadqiqot davomida ichki auditning moliyaviy hisobotlarning aniqligi va ishonchliligini ta'minlash, tashkilot faoliyatidagi moliyaviy xatarlarni kamaytirish hamda umumiy samaradorlikni oshirishdagi roli o'rganildi. Xalqaro va milliy tajribalar asosida ichki auditni avtomatlashtirish, zamonaviy texnologiyalardan foydalanish va malakali kadrlar tayyorlash masalalari muhokama qilindi. Tadqiqot natijalari ichki auditning moliyaviy boshqaruv va korporativ shaffoflikni mustahkamlashdagi strategik ahamiyatini ko'rsatib berdi.
References
1.Aliev, M. (2021). Moliyaviy nazorat tizimi: nazariy asoslari va amaliy qo'llanilishi. Tashkent: O'zbekiston Respublikasi Moliya Vazirligi.
2.Bagirov, K., & Sobirov, R. (2020). "Ichki audit va moliyaviy nazorat tizimi o'rtasidagi o'zaro bog'liqlik." Moliya va audit 12(2), 45-58.
3.Davronov, U., & Tursunov, A. (2019). "Ichki auditning moliyaviy nazorat tizimidagi ahamiyati." Audit va moliya 9(4), 102-115.
4.Ergashev, N. (2022). "Raqamli transformatsiya sharoitida ichki auditning roli." O'zbekiston iqtisodiyoti 3(1), 85-98.
5.Arena, M., & Azzone, G. (2009). Internal audit effectiveness: Relevant drivers of auditee satisfaction. International Journal of Auditing, 13(1), 43-60. https://doi.org/10.1111/j.1099-1123.2008.00392.
6.Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organizations. Australian Accounting Review, 20(3), 296-307. https://doi.org/10.1111/j.1835-2561.2010.00108.
7.Institute of Internal Auditors (IIA). (2020). International Professional Practices Framework (IPPF). The Institute of Internal Auditors. https://www.theiia.org
8.Prawitt, D. F., Smith, J. L., & Wood, D. A. (2009). Internal audit quality and earnings management. The Accounting Review, 84(4), 1255-1280. https://doi.org/10.2308/accr.2009.84.4.1255
9.Sawyer, L. B. (2016). Sawyer’s Internal Auditing: Enhancing and Protecting Organizational Value. The Institute of Internal Auditors.
10.World Bank. (2021). Enhancing public financial management in developing countries: The role of internal audit. World Bank Publications. https://www.worldbank.org
11.Karimov, Z., & Xodjaev, D. (2021). Moliyaviy nazorat tizimida ichki auditning o'rni: amaliy tavsiyalar. Tashkent: Iqtisodiy tadqiqotlar va islohotlar markazi.
12.Mamadaliyev, S. (2018). "Ichki audit va moliyaviy nazoratning samaradorligini oshirish usullari." Moliya va nazorat 7(1), 65-78.
13.Nasimov, M., & Mahmudov, S. (2020). "Moliyaviy nazorat tizimida ichki auditning rolini kuchaytirish." Audit va moliyaviy boshqaruv 5(3), 33-46.
14.Rakhimov, R. (2023). "Ichki auditning moliyaviy nazorat tizimidagi o'rni va rivojlanish istiqbollari." Xalqaro iqtisodiy va huquqiy tadqiqotlar 12(5), 120-134.
15.Tashkent, A. (2021). Ichki audit va moliyaviy nazorat tizimlari: o'zaro ta'sir va integratsiya. Tashkent: Davlat moliya akademiyasi.
16.COSO. (2013). Internal Control - Integrated Framework: Executive Summary. Committee of Sponsoring Organizations of the Treadway Commission.
17.Institute of Internal Auditors (IIA). (2017). International Professional Practices Framework (IPPF). Altamonte Springs, FL: The Institute of Internal Auditors.
18.Anderson, U., & Lawson, M. (2019). "The Role of Internal Audit in Strengthening Financial Control Systems." International Journal of Auditing 23(1), 25-40.
19.Bou-Raad, G. (2000). "Internal Auditors and Corporate Governance." Managerial Auditing Journal 15(3), 148-154.
20.Spraakman, G. (2015). "Internal Audit and Its Role in Organizational Control Systems: A Global Perspective." Journal of International Accounting, Auditing and Taxation 24(1), 1-14.
21.Brown, J., & Taylor, S. (2021). "Enhancing Internal Audit's Role in Financial Control Systems in the Digital Age." International Journal of Accounting and Financial Reporting 11(2), 50-64.
22.DeZoort, F. T., & Salterio, S. E. (2001). "The Effects of Corporate Governance and Audit Committee Characteristics on the Internal Audit Function." International Journal of Auditing 5(2), 121-141.
23.Hay, D., & Davis, J. (2004). "The Role of Internal Audit in Corporate Governance and Risk Management." Accounting and Business Research 34(3), 211-229.
24.Kallunki, J. P., & Lantto, A. (2020). "The Contribution of Internal Audit to Financial Reporting Quality: A Systematic Review." Accounting and Finance 60(3), 2257-2287.
25.Schulz, P., & Stefani, U. (2018). "The Influence of Internal Audit on the Effectiveness of Financial Control Systems." Journal of International Financial Management and Accounting 29(2), 121-135.
