Ushbu maqolada ichki auditning tashkilot barqarorligiga ta’siri, uning strategik boshqaruvdagi o‘rni va risklarni boshqarishdagi ahamiyati tahlil qilinadi. Ichki nazorat tizimlarining samaradorligi, korporativ boshqaruvdagi shaffoflikni ta’minlashdagi vazifasi hamda xalqaro amaliyotlardagi eng yaxshi tajribalar asosida tashkilotning barqaror faoliyat yuritishiga xizmat qiluvchi omil sifatida ichki audit keng yoritiladi.
Ushbu maqolada ichki auditning tashkilot barqarorligiga ta’siri, uning strategik boshqaruvdagi o‘rni va risklarni boshqarishdagi ahamiyati tahlil qilinadi. Ichki nazorat tizimlarining samaradorligi, korporativ boshqaruvdagi shaffoflikni ta’minlashdagi vazifasi hamda xalqaro amaliyotlardagi eng yaxshi tajribalar asosida tashkilotning barqaror faoliyat yuritishiga xizmat qiluvchi omil sifatida ichki audit keng yoritiladi.
| № | Author name | position | Name of organisation |
|---|---|---|---|
| 1 | Murodova D.J. | o‘qituvchisi | BuxDU Iqtisodiyot va turizm fakulteti “Buxgalteriya hisobi va statistika” kafedrasi |
| № | Name of reference |
|---|---|
| 1 | Mirziyoyev Sh. M. (2017). Buyuk kelajagimizni mard va olijanob xalqimiz bilan birga quramiz. Toshkent: O‘zbekiston. |
| 2 | Mirziyoyev Sh. M. (2018). Faol investitsiyalar va ijtimoiy rivojlanish yili – Oliy Majlisga murojaatnoma. |
| 3 | Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://www.sfu.ca/~wainwrig/Econ400/jensen-meckling.pdf |
| 4 | The Institute of Internal Auditors (IIA). (2017). International Standards for the Professional Practice of Internal Auditing (Standards). https://www.theiia.org/en/standards/what-are-the-standards/mandatory-guidance/standards/ |
| 5 | Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management—Integrating with Strategy and Performance. https://www.coso.org |
| 6 | Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. https://www.coso.org/Pages/ic.aspx |
| 7 | International Organization for Standardization. (2011). ISO 19011:2011 – Guidelines for auditing management systems. https://www.iso.org/standard/50675.html |
| 8 | ResearchGate.net. (2023). Davlat moliyaviy nazorati faoliyatiga ichki audit xizmatlarining ta’siri. https://www.researchgate.net/publication/377475707 |
| 9 | ResearchGate.net. (2024). Korporativ boshqaruvda uch chiziqli himoya modelini qo‘llash va unda ichki auditning roli. https://www.researchgate.net/publication/379559490 |
| 10 | ResearchGate.net. (2024). Davlat sektorida ichki auditning xalqaro standartlari. https://www.researchgate.net/publication/385733667 |
| 11 | Deloitte Global. (2023). The future of internal audit: Embracing digital transformation. https://www2.deloitte.com/global/en.html |
| 12 | Lex.uz. (2021). Ichki audit xizmatini tashkil etish va yuritish to‘g‘risidagi Nizom. https://lex.uz/docs/-5431666 |
| 13 | Malikova Shoira Baxtiyorovna. “Xizmat ko‘rsatish sohasini rivojlantirishning iqtisodiy ahamiyati “milliy iqtisodiyot barqarorligini ta’minlashning dolzarb masalalari va hududlarni mutanosib rivojlantirishning ustuvor yo‘nalishlari” mavzusidagi Respublika ilmiy-amaliy konferensiyasi 25-may 2024-yil, 164-bet. |
| 14 | Malikova Shoira Baxtiyorovna. “O‘zbekistonda xizmat ko‘rsatish sohasini rivojlantirishda investitsiyalarni jalb qilish mexanizmini takomillashtirish. “Yashil iqtisodiyot va taraqqiyot” jurnali (2024, may №5, 1064-bet) Litsenziya raqami: №046523 1194-bet. |