ВНУТРЕННИЙ АУДИТ КАК СТРАТЕГИЧЕСКИЙ ИНСТРУМЕНТ ОЦЕНКИ ЭФФЕКТИВНОСТИ СИСТЕМЫ ВНУТРЕННЕГО КОНТРОЛЯ И УПРАВЛЕНИЯ РИСКАМИ В БАНКАХ

Аннотация

This article discusses the role and strategic importance of internal audit in assessing the effectiveness of internal control and risk management systems in commercial banks. Internal audit is an important tool in ensuring the transparency, security and stability of banking activities, which serves to assess the functioning of the internal control system, identify existing risks and increase the effectiveness of their management. The author analyzes the role, tasks and conditions for effective operation of internal audit based on Basel III requirements and international experience. Also, the existing problems of internal audit in the banking system of Uzbekistan are considered and practical recommendations for improvement are developed. Keywords: internal audit, internal control system, risk management, banking system, audit effectiveness, Basel III, financial risks, control environment, strategic management, audit approach.