MOLIYAVIY NATIJALARNING HAQQONIYLIGINI BAHOLASHDA ICHKI NAZORAT TIZIMINING ROLI
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Аннотация:
Ushbu maqolada moliyaviy natijalarning haqqoniyligini ta’minlashda ichki nazorat tizimining o‘rni va ahamiyati ilmiy jihatdan yoritilgan. Tadqiqot davomida ichki nazorat tizimining asosiy tarkibiy qismlari, ularning moliyaviy hisobotlarga ta’siri hamda xatoliklar va firibgarliklarning oldini olishdagi roli tahlil qilindi. Shuningdek, xalqaro standartlar (jumladan, COSO modeli) hamda O‘zbekiston amaliyotidagi real misollar asosida nazorat tizimining samaradorlik darajasi baholandi. Muallif ichki nazorat mexanizmlarining takomillashtirilishi orqali tashkilotning moliyaviy shaffofligini oshirish, investitsion jozibadorligini kuchaytirish mumkinligini asoslab berdi. Maqola natijalari amaliyotchi auditorlar, buxgalterlar hamda moliyaviy menejerlar uchun foydali bo‘lishi mumkin.
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