RISKKA ASOSLANGAN ICHKI AUDIT O’TKAZISHDA XAVF KO’RSATKICHLARINI ANIQLASH VA MONITORING QILISHNING AHAMIYATI
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Monitoring tizimi, xavf me’zonlari, axborot shaffofligi, boshqaruv qarorlari, risklarni aniqlash.Abstrak
Ushbu maqolada riskka asoslangan ichki auditni tashkil etishda xavf ko‘rsatkichlarini aniqlash va monitoring qilishning ahamiyati tahlil qilingan. Tadqiqot davomida ichki auditning xalqaro standartlari (IIA, COSO ERM modeli) hamda zamonaviy ilmiy manbalarda bayon etilgan yondashuvlar o‘rganildi. Korxonalarda risk indikatorlarini to‘g‘ri aniqlash va ularni muntazam monitoring qilish audit samaradorligini oshirish, moliyaviy intizomni mustahkamlash va boshqaruv qarorlarini asoslashda muhim ahamiyat kasb etadi. Shu jumladan, riskka asoslangan ichki auditda xavf ko’rsatkichlarini aniqlash, mezonlarga bo’lish tartibi maqolada yoritilgan. Aniqlangan xavflarni monitoring tizimi orqali kuzatish ahamiyati aks ettirilgan.
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