TIJORAT BANKLARIDA NAQD PULSIZ HISOB KITOBLAR HISOBI VA AUDITINI TAKOMILLASHTIRISH

Аннотация

The article highlights the importance of the cashless settlement system in commercial banks of the Republic of Uzbekistan, the procedure for its reflection in accounting, and the need to effectively organize audit control over these processes. In recent years, the share of cashless payments has been increasing sharply due to the digitalization of banking services, which requires improving the financial reporting system and audit approaches of banks in accordance with modern requirements. The article analyzes the problems in the current accounting and audit system and develops proposals to eliminate them. In particular, specific directions are justified for automating account operations, strengthening internal control mechanisms, introducing digital audit tools, and increasing human resources capacity. Keywords: Cashless settlements, commercial banks, accounting, bank audit, digital payments, transaction security, financial monitoring, internal control system, electronic banking services, real-time audit, automated control, digital economy.