TIJORAT BANKLARIDA ICHKI AUDIT O'TKAZISH AMALLARINI SHAKLLANTIRUVCHI METODOLOGIK YONDASHUVLAR
Vol. 5 No. 23 (2026): Science and Technology in the Modern World 29-30
Abstract
Tezisda tijorat banklarida ichki audit amallarini shakllantirishga xizmat qiluvchi tizimli, jarayonli, riskka asoslangan, konsalting va raqamli yondashuvlar qiyosiy tahlil qilingan. Har bir yondashuvning metodologik asosi, qo'llanilish sohasi va cheklovlari ochib berilgan hamda ularni birlashtiruvchi integratsiyalashgan model taklif etilgan.
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References
Basel Committee on Banking Supervision. The internal audit function in banks. — Basel: BIS, June 2012. URL: https://www.bis.org/publ/bcbs223.pdf
The Institute of Internal Auditors. Global Internal Audit Standards (2024 IPPF). — Lake Mary, FL: IIA, released 9 January 2024, effective 9 January 2025. URL: https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/
COSO. Internal Control — Integrated Framework. — Committee of Sponsoring Organizations of the Treadway Commission, 2013. URL: https://www.coso.org
COSO. Enterprise Risk Management — Integrating with Strategy and Performance. — COSO, 2017. URL: https://www.coso.org
Basel Committee on Banking Supervision. Revisions to the principles for the sound management of operational risk. — Basel: BIS, March 2021. URL: https://www.bis.org/bcbs/publ/d515.htm
"Tijorat banklarining ichki auditiga qo'yiladigan talablar to'g'risida"gi Nizom (ro'yxat raqami 3302, 07.05.2021). URL: https://lex.uz/docs/5431666
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