TIJORAT BANKLARIDA KASSA ISHINI TASHKIL ETISH, NAQD PUL VA BOSHQA QIMMATLIKLARNI INKASSASIYA QILISH HISOBI VA AUDITINI TAKOMILLASHTIRISH

Аннотация

This scientific article studies the effective organization of cash operations of commercial banks, the organizational and legal framework for cash and other valuables collection, accounting and internal audit processes based on an integrated approach. Cash handling and control of cash turnover in banking is one of the most important financial processes, and problems arising in this area can negatively affect the security, liquidity and reliability of the entire banking system. The article provides a detailed analysis of the shortcomings observed in current practice, including a high level of dependence on the human factor, repetition and errors in document flow, as well as non-compliance with security standards in the collection process. It is also noted that the efficiency of cash and collection operations remains low due to the insufficient introduction of modern technologies. During the study, advanced solutions were proposed, such as the introduction of automated information systems in bank cash operations, management of operations through biometric identification tools, and management of the collection process based on real-time monitoring systems. Also, practical recommendations have been developed on the accurate reflection of cash and collection operations in accounting based on 1010, 1020 and other relevant accounts, and on the use of error detection algorithms based on blockchain technology and artificial intelligence in auditing. At the end of the article, scientific and practical solutions are outlined to reduce operational errors, ensure financial transparency, and increase trust in the bank by improving the cash and collection activities of commercial banks. These proposals are recommended as an important direction for accelerating digitization processes and improving security standards in the banking system. Keywords: Commercial bank, cash operations, cash, collection, accounting, financial security, internal control, audit, digitization, automated systems, valuables, bank operations, cashier control, blockchain, artificial intelligence. Tahlil va natijalar Tijorat banklarida kassa amaliyotlari va inkassatsiya tizimi moliyaviy muomalalarning eng muhim va xavfli jihatlaridan biri hisoblanadi. Ushbu faoliyatning muvaffaqiyatli amalga oshirilishi bankning nafaqat operatsion barqarorligiga, balki mijozlar ishonchi va umumiy moliyaviy tizimning barqarorligiga ham bevosita ta’sir ko‘rsatadi. Tahlillar shuni ko‘rsatmoqdaki, O‘zbekiston tijorat banklarining aksariyatida kassa va inkassatsiya jarayonlarining avtomatlashtirish darajasi past bo‘lib, inson omiliga haddan ziyod bog‘liqlik saqlanib qolmoqda. Bu esa operatsion xatolar, xodimlar tomonidan sodir etiladigan noto‘g‘ri hisob-kitoblar va moliyaviy tahdidlarning ortishiga sabab bo‘lmoqda. Amaliyotda mavjud bo‘lgan kassa tizimlari, ko‘pincha, an’anaviy usullar asosida tashkil etilgan bo‘lib, hujjat aylanishi ko‘p bosqichli, qog‘oz shaklidagi hujjatlarga asoslangan holda olib boriladi. Ayniqsa, hisob-kitob hujjatlarini to‘g‘ri yuritmaslik, naqd pul va boshqa qimmatliklarning inkassatsiya jarayonida o‘z vaqtida bank balansiga kiritilmasligi, auditda aniqlangan asosiy muammolar sirasiga kiradi. Bank kassa bo‘limlarining ichki nazorat mexanizmlari esa yetarlicha qat’iy emas: xodimlar rotatsiyasi, kutilmagan tekshiruvlar, kamera kuzatuv tizimlari va biometrik identifikatsiya kabi vositalar cheklangan ko‘lamda qo‘llaniladi. 60 ILM-FAN VA INNOVATSIYA ILMIY-AMALIY KONFERENSIYASI in-academy.uz/index.php/si Shuningdek, inkassatsiya tizimining bugungi holati ham chuqur tahlil etildi. Tahlillar shuni ko‘rsatmoqdaki, ayrim banklar inkassatsiya xizmatlarini mustaqil ravishda, boshqalari esa tashqi tashkilotlar yordamida amalga oshiradi. Biroq har ikki holatda ham naqd pullarning harakatini real vaqt rejimida monitoring qilish tizimlari yetarli darajada rivojlanmagan. Maxsus transport vositalari, xavfsizlik xodimlari, signalizatsiya va kuzatuv tizimlari kabi texnik vositalar barcha hududlarda teng taqsimlanmagan. Bu esa, nafaqat xavfsizlik, balki inkassatsiya xarajatlarining o‘sishiga ham sabab bo‘lmoqda. Banklar tomonidan yuritiladigan buxgalteriya hisobi schyotlari, ya’ni “1010 – Kassa”, “1020 – Yo‘lda bo‘lgan naqd pul” va boshqa tegishli schyotlarda operatsiyalar to‘liq va haqqoniy aks ettirilmasligi holatlari ham kuzatilmoqda. Masalan, kassa qoldig‘i va bankning real hisobdagi mablag‘lari o‘rtasida tafovutlar mavjudligi, hujjatlar asosida hisobga olinmagan inkassatsiya qilinayotgan pullarning vaqtincha "balansdan tashqarida" qolib ketishi kabi faktlar audit orqali aniqlanmoqda. Tahlil natijalari asosida, ushbu tizimni takomillashtirish zarurati kundek ravshan bo‘lib bormoqda. Eng avvalo, kassa va inkassatsiya tizimlariga raqamlashtirishni chuqurlashtirish, avtomatik hisob-kitob tizimlarini joriy etish, va blokcheyn asosidagi operatsion monitoring imkoniyatlarini kengaytirish lozim. Biometrik autentifikatsiya, sun’iy intellekt asosidagi xatoliklarni aniqlash a