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INTERNAL AUDIT INSPECTIONS IN COMMERCIAL BANKS ORGANIZATION PROCEDURE AND SPECIFIC CHARACTERISTICS
Zukhra Murtazayeva, Salim Togaev

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.

01/31/2024
  • PDF (Uzbek)
75-82 313 196
IMPROVEMENT OF ORGANIZATIONAL MECHANISMS OF CONSOLIDATED FINANCIAL REPORTING IN JOINT STOCK COMPANIES
Azamat Eshankulov

Determining the separate stages of the organizational aspects for the preparation of consolidated financial statements and the formation of items related to the accounting policy are disclosed. Ways to make the reporting process more efficient and accurate by improving organizational mechanisms are considered. Also, it is proposed to strengthen the internal control systems and innovative approaches that can be used in this process. The results of the work serve to increase the financial transparency of joint-stock companies and strengthen their investment attractiveness.

10/31/2024
  • PDF (Uzbek)
44-53 147 87
TIJORAT BANKLARIDA KASSA OPERATSIYALARINI TASHKIL ETISHNING USLUBIY JIHATLARI
Abdugapur Ibragimov, Sherzad Sharakhmetov

This scientific article reviews the theoretical and practical aspects of the organization of cash transactions of banks. In addition, the methodological issues of the key aspects of the organization of cash transactions and their audit in commercial banks are revealed.

05/31/2024
  • PDF (Russian)
496-504 86 99
IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGETARY ORGANIZATIONS
Erkin Odilov

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

09/29/2025
  • PDF (Uzbek)
149-159 64 27
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