KREDIT VA BOSHQA QARZLAR BILAN BOGʼLIQ OPERATSIYALAR AUDITI NATIJALARINI UMUMIYLASHTIRISH VA BAHOLASH
DOI:
https://doi.org/10.5281/zenodo.11469624Abstract
Kredit va boshqa qarzlar bilan bogʼliq operatsiyalar auditini takomillashtirish bo’yicha ilmiy maqolada auditorlik tekshiruvini jarayonida rejalashtirishni samaradorligini oshirish uchun qo’shimcha auditorlik amallarini rejaga kiritish (kredit va boshqa qarzlar bo’yicha tuzilgan shartnomalarni hamda boshqa hujjatlarni o’rganish); kreditor tashkilotlari tomonidan beriladigan pul mablag’larni ularning ruxsatisiz pul o’tkazmalarini amalga oshirimaslik; kredit va qarzlarni maqsadli ishlatilishini kuzatib borish va natijalarini rasmiylashtirish; ichki nazorat tizimi bo’yicha yo’riqnomalarini takomillashtirish orqali kredit va qarzlar bo’yicha risklarni kamaytirish (ichki auditor tekshiriruvdan o’tkazish) keltirilgan.
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