КОРПОРАТИВ БОШҚАРУВ ТИЗИМИДА ИЧКИ АУДИТНИНГ РОЛИ

Mualliflar

DOI:

https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp709-714

Annotasiya

Мақолада компанияларнинг стратегик мақсадларига эришиши мақсадида ички аудитнинг самарадорлиги ўрганилган, ички аудитнинг корпоратив бошқарув тизимидаги ўрни таҳлил қилинган, унинг функциялари ва бошқарув жараёнларига таъсири илмий жиҳатдан очиб берилган, ички аудитни ривожлантиришнинг ҳозирги тенденциялари ва муаммолари кўриб чиқилган.

Kalit so‘zlar:

ички аудит хизмати ички назорат тизими , корпоратив бошқарув тизими COSO модели ички аудит халқаро стандартлари

Bibliografik manbalar

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COSO (2017) Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enterprise Risk Management – Integrated Framework, – https://www.coso.org/Pages/erm-integratedframework.aspx

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Spraakman, G. (2019) Corporate Governance and Internal Audit. Routledge.

Theiia.org. (2016). Pages - International Professional Practices Framework (IPPF). [online] Available at: https://na.theiia.org/standards-guidance/Pages/Standards-and-Guidance-IPPF.aspx.

Иванова Е.В. (2022) «Роль внутреннего аудита в системе корпоративного управления: современные подходы и вызовы» // Журнал «Корпоративное управление», № 4, с. 45-53.

Попов В.В., Сидоров Д.И. (2019) Управление рисками и внутренний аудит в организациях. Санкт-Петербург: Питер.

Ханукаев А.Г. (2020) Внутренний аудит и корпоративное управление: теория и практика. Москва: Инфра-М.

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Абдиева , Н. (2025). КОРПОРАТИВ БОШҚАРУВ ТИЗИМИДА ИЧКИ АУДИТНИНГ РОЛИ. Ilgʻor Iqtisodiyot Va Pedagogik Texnologiyalar, 2(3), 709-714. https://doi.org/10.60078/3060-4842-2025-vol2-iss3-pp709-714