TIJORAT BANKLARIDA NAQD PULSIZ HISOB-KITOBLAR HISOBI VA AUDITINI TAKOMILLASHTIRISH

Koʻchmuradov Zafar Ravshan oʻgʻli

Authors

Koʻchmuradov Zafar Ravshan oʻgʻli O‘zbekiston Respublikasi Bank-moliya akademiyasi magistranti Author

Keywords:

Tijorat banklari, naqd pulsiz hisob-kitoblar, bank auditi, elektron to‘lovlar, hisob-kitob tizimi, moliyaviy nazorat, zamonaviy texnologiyalar, xavf asosida audit, blockchain texnologiyasi, ichki nazorat tizimi.

Abstract

Mazkur maqola tijorat banklarida naqd pulsiz hisob-kitoblar hisobi va auditini takomillashtirish masalalarini o‘rganishga bag‘ishlangan. Tadqiqotda naqd pulsiz hisob-kitoblarning mohiyati, ahamiyati va ularni amalga oshirish texnologik jarayonlari tahlil qilinadi. Shuningdek, hisob-kitoblarning to‘g‘ri va samarali yuritilishini ta’minlashda auditning o‘rni hamda uning zamonaviy usullari ko‘rib chiqiladi. Maqolada O‘zbekiston tijorat banklari faoliyatidagi muammolar aniqlanib, xalqaro tajriba asosida ularga yechim sifatida takliflar ishlab chiqilgan. Shuningdek, axborot texnologiyalaridan foydalanish, xavf asosida yondashuv va ichki nazorat tizimini mustahkamlash bo‘yicha amaliy tavsiyalar keltirilgan. Ushbu maqola moliya va bank ishi sohasidagi mutaxassislar, olimlar hamda amaliyotchilar uchun foydali bo‘lishi mumkin.

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