EFFECTIVE ORGANIZATION OF INTERNAL AUDIT IN COMMERCIAL BANKS

Authors

  • Qurbonov Rufat Baxtiyorovich Professor of the Department of “Bank Accounting and Audit” of Tashkent State University of Economics

Keywords:

bank, internal audit service, accounting and reporting, auditor, auditor's report, audit committee, external audit, audit report..

Abstract

This thesis develops proposals for the formation of an internal audit service in commercial banks of our Republic, its methodological, general, technical and organizational structure, and its improvement based on international standards of internal audit, thereby improving accounting and reporting in commercial banks..

References

Decree of the President of the Republic of Uzbekistan No. PF-5992 “On the Strategy for Reforming the Banking System of the Republic of Uzbekistan for 2020-2025”. February 12, 2020.

. Ibragimov A.K, Umarov Z.A, Khotamov K.R, Rizayev N.K, “Organizational Foundations of Internal Audit in Commercial Banks Based on International Auditing Standards”. Textbook. Banking Finance Academy of the Republic of Uzbekistan Tashkent-2013.

Akhmadzhanov K. Improving the Technology of Preparing, Planning and Conducting Internal Audit Inspections. Dissertation. Tashkent-2020.

https://sciencedirect.com/ Advances in accounting. Factors that influence the perceived use of internal audit’s function work by executive management and audit committee. Mark Eulerich, Jolen Kremin and David A. Wood.

Kurbanov, R. (2020). The practice of strengthening the resource base in private banks. International Journal of Economics, Commerce and Management, 8(3), 23485-0386.

Kurbanov, R. B. (2017). The role of deposits in strengthening the resource base of commercial banks. Economics and business: theory and practice, (4-2), 51-54.

Kurbanov PhD, R. (2021). Analysis of efficiency indicators of private banks activity. International Finance and Accounting, 2021(1), 11.

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Published

2025-06-06

How to Cite

Qurbonov Rufat Baxtiyorovich. (2025). EFFECTIVE ORGANIZATION OF INTERNAL AUDIT IN COMMERCIAL BANKS. Ethiopian International Multidisciplinary Research Conferences, 527–529. Retrieved from https://eijmr.org/conferences/index.php/eimrc/article/view/872