OLIY TA’LIM MUASSASALARIDA ICHKI AUDIT NAZORATINI AMALGA OSHIRISH VA UNI TAKOMILLASHTIRISH YO‘LLARI
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Ключевые слова

ichki audit, ichki nazorat, oliy ta’lim muassasalari, moliyaviy nazorat, boshqaruv samaradorligi, riskga asoslangan audit, raqamli audit tizimi, moliyaviy intizom.

Аннотация

Ushbu tadqiqot oliy ta’lim muassasalarida ichki audit nazoratini amalga oshirishning nazariy va amaliy jihatlarini tahlil qilishga bag‘ishlangan. Tadqiqot jarayonida ichki audit tizimining ta’lim muassasalarida moliyaviy intizomni mustahkamlash, boshqaruv qarorlarining samaradorligini oshirish hamda moliyaviy va ma’muriy xatarlarni kamaytirishdagi o‘rni yoritib berilgan. Amaldagi ichki audit nazoratida uchrayotgan muammolar aniqlanib, ularni bartaraf etish maqsadida riskga asoslangan audit yondashuvini joriy etish, ichki audit xizmatining mustaqilligini ta’minlash va raqamli audit texnologiyalaridan foydalanishni kengaytirish bo‘yicha takliflar ishlab chiqilgan. Tadqiqot natijalari oliy ta’lim muassasalarida ichki audit nazoratini takomillashtirish va boshqaruv tizimini modernizatsiya qilishda amaliy ahamiyatga ega.

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