TIJORAT BANKLARIDA ICHKI AUDITNING IQTISODIY MAZMUNI, INSTITUSIONAL TABIATI VA BOSHQARUV TIZIMIDAGI O'RNI
DOI:
https://doi.org/10.5281/zenodo.21889494Keywords:
ichki audit, tijorat banki, korporativ boshqaruv, agentlik nazariyasi, axborot assimetriyasi, "himoyaning uch chizig'i", audit qo'mitasi, institutsional mustaqillik, kafolat (assurance).Abstract
Tezisda tijorat banklarida ichki auditning iqtisodiy mazmuni agentlik nazariyasi, axborot assimetriyasi va institutsional iqtisodiyot nuqtai nazaridan tadqiq etilgan. Ichki auditning nazorat funksiyasidan qiymat yaratuvchi (value-adding) funksiyaga evolyutsiyasi, uning korporativ boshqaruv tizimidagi o'rni hamda O'zbekiston bank amaliyotidagi huquqiy-institutsional maqomi asoslab berilgan. Xulosa sifatida ichki auditning iqtisodiy samarasi uning institutsional mustaqillik darajasiga bevosita bog'liqligi haqidagi tezis ilgari surilgan.References
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The Institute of Internal Auditors. The IIA's Three Lines Model: An Update of the Three Lines of Defense. — Lake Mary, FL: IIA, July 2020. URL: https://www.theiia.org/globalassets/site/communication/2020/three-lines-model-updated.pdf
O'zbekiston Respublikasining "Banklar va bank faoliyati to'g'risida"gi Qonuni (25.04.1996 y., 216-I-son; yangi tahrir — 05.11.2019 y., ЎРҚ-580-son Qonun bilan tasdiqlangan). URL: https://lex.uz/docs/4581969
"Tijorat banklarining ichki auditiga qo'yiladigan talablar to'g'risida"gi Nizom. O'zbekiston Respublikasi Markaziy banki Boshqaruvining 16.04.2021 y. 3/2-son qarori bilan tasdiqlangan (ro'yxat raqami 3302, 07.05.2021). URL: https://lex.uz/docs/5431666
O'zbekiston Respublikasi Prezidentining "2020–2025 yillarga mo'ljallangan O'zbekiston Respublikasining bank tizimini isloh qilish strategiyasi to'g'risida"gi 12.05.2020 y. PF-5992-son Farmoni. URL: https://lex.uz/docs/4811025
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