TIJORAT BANKLARIDA XALQARO PUL O'TKAZMALARI, ULARNING HISOBI VA AUDITINI TAKOMILLASHTIRISH

Аннотация

This scientific article deeply studies the current state of accounting, analysis and effective audit of financial transactions of commercial banks on international money transfers. In particular, against the backdrop of the annual increase in the volume of international money transfers, the expansion of digital financial technologies (fintex), online payment systems and electronic banking services, managing these transactions in accordance with the requirements of accuracy, speed and security is considered one of the urgent issues for banks. The article puts forward practical proposals for further improving the accounting and audit processes of international money transfers by introducing advanced approaches such as the SWIFT system, ISO 20022 messaging standard, blockchain technologies and automated compliance control. This scientific work is of theoretical and practical importance for specialists in the field of banking and finance, accountants, auditors and regulators, and serves to increase financial transparency and reduce risks. Keywords: Commercial banks, international money transfers, accounting, bank audit, SWIFT system, currency operations, internal control, compliance, KYC, AML, financial monitoring, audit standards, digital banking services, FATF, ISO 20022. 3 25 International scientific journal ISSN: 2181-3906 «MODERN SCIENCE АND RESEARCH» 2025 VOLUME 4 / ISSUE 5 / UIF:8.2 / MODERNSCIENCE.UZ