ICHKI AUDITNING GLOBAL STANDARTLARI TALABLARINI TIJORAT BANKLARI AMALIYOTIGA JORIY ETISHNING USTUVOR YO‘NALISHLARI
DOI:
https://doi.org/10.5281/zenodo.21538460Keywords:
ichki audit, Ichki auditning global standartlari, tijorat banki, joriy etish, muvofiqlik matritsasi, me’yoriy-huquqiy baza, mustaqil tashqi baholash, samaradorlikni o‘lchash, tavakkalchilikka asoslangan rejalashtirish, yo‘l xaritasi.Abstract
Maqolada 2025-yil 9-yanvardan kuchga kirgan Ichki auditning global standartlari talablarini
O‘zbekiston tijorat banklari amaliyotiga joriy etish masalalari tadqiq etilgan. Bank ichki auditini xalqaro tartibga
solish manbalari tizimlashtirilib, milliy me’yoriy-huquqiy bazaning rivojlanish bosqichlari davriylashtirilgan. Global
standartlarning o‘nta talab yo‘nalishi bo‘yicha milliy normalar bilan muvofiqlik matritsasi (xalqaro talablar va milliy
normalar o‘rtasidagi moslik darajasini ko‘rsatuvchi tahliliy jadval) tuzilib, institutsional o‘zak (ichki audit xizmatining
maqomi, mustaqilligi, hisobdorligi va tavakkalchilikka asoslangan rejalashtirish tizimi) bo‘yicha muvofiqlik hamda
to‘rtta yo‘nalish — mustaqil tashqi baholash, texnologiyalardan foydalanish, samaradorlikni o‘lchash va mavzuviy
talablar (yuqori tavakkalchilikka ega muayyan sohalarga oid maxsus talablar) — bo‘yicha bo‘shliqlar aniqlangan.
Joriy etishning ustuvor yo‘nalishlari ichki auditni boshqarish, faoliyatni rejalashtirish, natijalarni taqdim etish va
sifatni baholash sohalari kesimida asoslanib, mavjud uzilishlarni bartaraf etishning uch bosqichli va uch darajali yo‘l
xaritasi taklif etilgan.
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