BANKLARDA ELEKTRON PULLAR HISOBI VA AUDITINI TAKOMILLASHTIRISH

Аннотация

This article analyzes the issues of improving the accounting and auditing system for electronic money in banks based on modern requirements. In the context of the development of the digital economy, electronic money is becoming an integral part of banking practice. Therefore, approaches in accordance with international financial reporting standards (IFRS) are becoming necessary for their accounting. The article deeply studies the accounting records of electronic money transactions in Uzbek banks, the internal control system and external audit processes, and clearly indicates existing problems and solutions. In particular, proposals are put forward to strengthen automated control mechanisms for electronic money transactions, introduce digital audit tools, and maintain accounting reports in real time. Comparative analyses were conducted based on international practices, and conceptual recommendations were developed for the development of this area in Uzbekistan. Keywords: Electronic money, accounting, bank audit, digital payment systems, internal control, International Financial Reporting Standards (IFRS), digital transformation, financial transparency, audit methodology, information technology, compliance control, electronic wallet, payment infrastructure.