Internal audit processes in light industry enterprises and prospects for increasing their efficiency
Keywords:
audit activity, internal audit, analytical procedures, software, foreign computer programs, national audit automation programs.Abstract
The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.
References
O‘zbekiston Respublikasi Prezidentining 2022 yil 28 yanvardagi “2022 — 2026 yillarga mo‘ljallangan Yangi O‘zbekistonning taraqqiyot strategiyasi to‘g‘risida”gi PF-60-son. https://lex.uz/docs/5841063 .
O‘zbekiston Respublikasi Prezidentining 2018 yil 19 sentabrdagi «O‘zbekiston Respublikasida Auditorlik faoliyatini yanada rivojlantirish chora-tadbirlari to‘g‘risida»gi PQ-3946-son. https://lex.uz/docs/3914502 Farmon (2022)
Audit va sifat nazoratining xalqaro standartlari. I qism. 1jild. – T.: «Sano-standart», 2014, b. 501.
Dusmuratov R.D. Audit asoslari. Darslik. T.: O‘zbekiston milliy ensiklopediyasi, 2003. 612 b.
Karimov N.F. (2006) Tijorat banklarida ichki audit. Monografiya. T.: Fan.
Prodanova N.A. (2006) Внутренный аудит, контроль и ревизия. – М.: Налог Инфо, с. 42.
Tulaev M.S. (2021) Auditda muhimlik darajasini aniqlash metodikasini rivojlantirish. «Iqtisodiyot va innovatsion texnologiyalar» ilmiy elektron jurnali.
№ 5, sentabr-oktabr.
Ilhomov Sh.I. (2018) Audit. Darslik. - T.: Iqtisodiyot.
Seth Rosensweig. Robotic Process Automation (RPA): A primer for internal audit professionals. https://www.pwc.com/us/en/services/consulting/cyber security-riskregulatory/library/robotic-process-automation-internal-audit.html
Xusainov Sh.A., Kushmatov J.MRaqamli texnologiyalarni joriy etish orqali ichki auditni takomillashtirish. "Science and Education" Scientific Journal. August 2021 / Volume 2 Issue 8. https://cyberleninka.ru/article/n/ra-amli-tehnologiyalarni zhoriy etish orqali ichki auditni takomillashtirish.
Xasanov B.A., Aliboev Z.A., Zokirova M.Sh. (2003) Ichki auditni avtomatlashtirish asoslari. - T.: Fan, 162 b.