Совершенствование внутреннего аудита в хозяйствующих субъектах

Аннотация

Subjects of research: activity of internal audit service of business entities of territorial joint-stock association in "Surxonpaxtasanoati” and joint-stock company in “Surxondonmahsulotlari” in structure of JSC “Uzdonmahsulot”. Purpose of work: developing scientific offers and practical recommendations on perfection of internal audit in business entities in conditions of economy modernization. Methods of research: comparison, grouping, ratio calculation, economic-mathematical. The received results and their novelty: to organize and regulate effectively the internal audit service was scientifically founded; the Charter “On the issue of training certificates to internal auditors ” for the employees of internal audit service of business entities was developed and proposed to put into practice; the national standard “On documentation of internal audit” based on international standards of internal audit was developed; practical recommendations on the organization of the relationships with external auditors using conclusions of internal audit service were developed; to process the results of internal audit of business entities, a separate form “Report of internal audit” was proposed; ways of forecasting the financial condition of business entities based on conclusion of correlation-regression analysis methods in internal audit service were developed. Practical value: scientific offers and practical recommendations of the research can be used to develop targeted programs of activities of the state aimed at improvement the complex perfection of internal audit in business entities. Degree of embed and economic effectivity: practical results and offers of the research were accepted for introduction in practice by the Ministry of Finance of the Republic of Uzbekistan and National Association of accountants and auditors of Uzbekistan. The research materials can be used in higher educational institutions in improvement of curriculums and training of “Audit”, “National standards of audit activity”. Field of application: the Ministry of Finance of the Republic of Uzbekistan, business entities, higher educational institutions.