TIJORAT BANKLARIDA VALYUTA OPERATSIYALARINI XISOBINI VA AUDITINI TAKOMILLASHTIRISH
Abstract
Tijorat banklarining xalqaro miqyosda faoliyat yuritishi ularning valyuta operatsiyalarini doimiy ravishda amalga oshirishini taqozo etadi. Global moliya bozorlaridagi o‘zgaruvchanlik, konvertatsiya jarayonlari, turli valyuta kurslari farqlari, xalqaro to‘lovlar, import-eksport bilan bog‘liq xizmatlar va investitsiya oqimlari valyuta operatsiyalarining murakkab va ko‘p qirrali ekanligini ko‘rsatadi. Ushbu murakkab jarayonlar banklar uchun ham katta imkoniyat, ham katta tavakkal manbai hisoblanadi. Shu bois, valyuta operatsiyalarining hisobini yuritish, ularni aniq va shaffof tarzda aks ettirish, tegishli audit nazorati ostida doimiy monitoring qilish – zamonaviy bank tizimining muhim elementlaridan biriga aylangan. Bunday jarayonlarda xatolik va nazoratsizlik nafaqat bankning o‘ziga, balki butun moliyaviy tizimga xavf tug‘diradi.
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