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.
The formation of enterprise profit and its recognition in accounting are essential for ensuring the reliability of financial reporting and supporting managerial decision-making. This article examines issues related to profit formation, the recognition and measurement of income and expenses, and the improvement of their proper allocation to reporting periods. The study also substantiates the importance of internal control systems in reducing the risks associated with profit manipulation.
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.
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.
The article examines issues related to improving accounting policies for liabilities in enterprises operating in the field of information and communication technologies (ICT) based on international standards. The author has developed a model accounting policy format that includes 10 main sections (general provisions, recognition, measurement, classification, documentation, inventory, revaluation, disclosure, risk management, internal control), as well as 5 specific sections characteristic of the ICT sector (licensing obligations, digital services, subscriber losses, network modernization, international roaming).
This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.
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.
