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Abstract
Annotatsiya: Ushbu maqolada O‘zbekiston tijorat banklarida auditorlik kasbining axloqiy talablari va ularni amaliyotga tatbiq etish mexanizmlari chuqur tahlil qilinib, ularni takomillashtirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqilgan. Tadqiqotda zamonaviy bank tizimida keng qo‘llanilayotgan raqamli nazorat texnologiyalari, KPI ko‘rsatkichlari va byudjetlashtirish mexanizmlari asosida auditorlik jarayonining asosiy tarkibiy qismlari, axloqiy tamoyillarni qo‘llash tartibi, monitoring tizimi hamda professional mas’uliyat darajasini oshirishga qaratilgan tahliliy yondashuv qo‘llangan. Tadqiqot doirasida XATB “Orient Finans” bank misolida ichki audit jarayonlari, axloqiy me’yorlarga amal qilish darajasi, auditorlik faoliyatida mustaqillik, xolislik va shaffoflikni ta’minlash mexanizmlari keng ko‘lamda o‘rganilgan.
References
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