This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.
The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.
This article covers the issues of improving internal audit in the public sector. It is proposed to use foreign experience in the organization of internal audit.
Internal control, that is, audit service, has a special place and importance in increasing the competitiveness of commercial banks in the national economy, further strengthening their position in international integration and economic processes, as well as in checking and evaluating the compliance of banks activities with global requirements and standards. The above issues were considered in the article, suggestions and recommendations for improving the internal audit service were given.
This article covers the issues of organization and improvement of internal audit in the system of tax authorities. Proposals are made based on the analysis of internal audit organization practice.
This article covers the issues of organizing audit activities in the digital economy. It is also explained that there will be big changes in the theoretical issues of audit, its practice, method and auditing process in the conditions of digitization of the economy.
This article analyzes advanced practices in improving corporate governance systems based on the experience of foreign countries. The focus is placed on key principles of corporate governance, such as the protection of shareholders’ interests, the independence and accountability of management bodies, information transparency, and the prevention of conflicts of interest. The study reviews international standards, including the OECD Principles, G20/FSB recommendations, and documents such as the UK Corporate Governance Code. The author provides specific examples from international practice regarding the role of supervisory boards, the functions of independent directors, the effectiveness of audit committees, and the importance of internal control mechanisms. The article concludes with suggestions for applying foreign experience in the context of Uzbekistan. It evaluates the adaptability of these practices from legal, institutional, and economic perspectives, and offers recommendations for enhancing the quality of corporate governance in national companies.
