TIJORAT BANKLARIDA RISKKA YO‘NALTIRILGAN ICHKI AUDITNI TASHKIL ETISHNING XALQARO STANDARTLAR BILAN INTEGRATSIYALASHGAN ALGORITMI
DOI:
https://doi.org/10.5281/zenodo.21538336Ключевые слова:
riskka yo‘naltirilgan ichki audit, audit universi, riskni baholash, risk xaritasi, audit rejasi, COSO ERM, ISO 31000, tijorat banklari, asosiy risk indikatorlariАннотация
Maqolada tijorat banklarida riskka yo‘naltirilgan ichki auditni (RBIA) amalga oshirishning
yetti bosqichli algoritmi taklif etilgan. Algoritm audit universini shakllantirishdan sifatni ta’minlash dasturigacha
bo‘lgan to‘liq siklni qamrab oladi hamda har bir bosqichni «Ichki auditning global standartlari», COSO ERM
va ISO 31000 talablari bilan integratsiyalaydi. Riskni baholashning 5×5 matritsasi, to‘rt pog‘onali risk tasnifi
va resurslarni taqsimlash nisbatlari asoslangan. O‘zbekiston banklarida RBIAni joriy etish darajasi rivojlangan
mamlakatlar ko‘rsatkichlariga nisbatan pastroq ekani aniqlanib, algoritmni bosqichma-bosqich tatbiq etish
bo‘yicha amaliy takliflar ishlab chiqilgan.
Библиографические ссылки
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