AKSIYADORLIK JAMIYATLARIDA ICHKI AUDIT SIFATIGA TA’SIR ETUVCHI OMILLARNI KOMPLEKS BAHOLASH METODIKASINI TAKOMILLASHTIRISH
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ichki audit, audit sifati, aksiyadorlik jamiyati, korporativ boshqaruv, audit samaradorligi, audit omillari.Abstrak
Zamonaviy korporativ boshqaruv tizimida ichki audit instituti aksiyadorlik jamiyatlarida moliyaviy intizomni ta’minlash, risklarni boshqarish hamda ichki nazorat tizimining samaradorligini oshirishda muhim ahamiyat kasb etadi. Tadqiqotning asosiy maqsadi aksiyadorlik jamiyatlarida ichki audit sifatiga ta’sir etuvchi omillarni aniqlash va ularni baholashning ilmiy-uslubiy asoslarini takomillashtirishdan iborat. Tadqiqot jarayonida tizimli tahlil, taqqoslama tahlil, statistik usullar, ekspert baholash hamda ilmiy umumlashtirish usullaridan foydalanildi. Tadqiqot natijasida ichki audit sifatiga ta’sir etuvchi asosiy omillar institutsional, tashkiliy, inson kapitali, texnologik hamda normativ-huquqiy omillar sifatida guruhlashtirildi. Shuningdek, ushbu omillar asosida ichki audit sifatini baholashning kompleks modeli taklif etildi. Taklif etilgan yondashuv aksiyadorlik jamiyatlarida audit jarayonlarining shaffofligini oshirish hamda korporativ boshqaruv samaradorligini kuchaytirishga xizmat qiladi.
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