TADBIRKORLIK SUB’EKTLARI MOLIYAVIY FAOLIYATI BARQARORLIGINI TA’MINLASHDA ICHKI AUDITDAN FOYDALANISH MASALALARI
Keywords:
Ichki audit, ichki audit funktsiyasi, audit sifati, moliyaviy faoliyat barqarorligi, samaradorlik, innovatsion faoliyat.Abstract
Ushbu tadqiqotning maqsadi tadbirkorlik sub’yektlarining moliyaviy barqarorligini ta’minlashda ichki auditdan foydalanishdan iborat. Tadbirkorlik sub’yektlarida ixtiyoriy ichki audit xizmatining tashkil qilinishi quyidagi imkoniyatlarni yaratadi: material hamda mehnat resurslaridan samaraliroq foydalanish; moliyaviy hisobotlar sifatini oshirish yo‘li bilan samarali shakllarda tashqi investisiyalarni jalb etish; xarajatlarni qisqartirish; tadbirkorlik sub’yektlarida ko‘plab uchrayotgan moliyaviy zararlarni pasaytirish. Natijalar ichki audit sifati va moliyaviy barqarorlik o‘rtasidagi ijobiy munosabatni baholaydi va taklif qiladi.
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