XO'JALIK YURITUVCHI SUB’EKTLARDA TOVAR MODDIY ZAXIRALAR HISOBINI YURITISHNI TARTIBGA SOLISH

Аннотация

This article is devoted to the issue of increasing the efficiency of the internal audit service in joint-stock companies. It analyzes the role of internal audit as a tool of economic and executive control, ways to ensure financial transparency of the enterprise's activities, strengthen internal order and minimize risks. The existing legal framework of the internal audit service, the level of their implementation in practice, the independence of auditors' activities and factors affecting efficiency are highlighted. In particular, the issues of automating internal audit processes, introducing a risk-based 142 approach, and integrating audit analysis into strategic planning are considered. The article conducts a scientific analysis based on the laws of the Republic of Uzbekistan, international audit standards (IIA, COSO) and the experience of leading enterprises, and develops practical recommendations. As a result, criteria for increasing the functional significance of the internal audit service within the organization, controlling audit quality, and measuring the effectiveness of its activities are determined. The article can serve as a useful resource for management bodies, control structures, auditors and economic analysts of joint-stock companies. Keywords. Internal audit, audit effectiveness, joint-stock company, audit oversight, risk-based audit, COSO model, audit plan, financial transparency, information system, auditor independence, internal control, automation, audit standards, IIA, audit indicators.