THEORETICAL AND PRACTICAL ASPECTS OF INTEGRATING INTERNAL AUDIT AND INTERNAL CONTROL SYSTEMS IN ENTERPRISES
DOI:
https://doi.org/10.5281/Keywords:
internal audit, internal control, integration, financial reporting, risk management, corporate governance, accounting, audit effectiveness.Abstract
This thesis examines the theoretical foundations and practical significance of integrating internal audit and internal control systems in enterprises. The interrelationship between internal audit and internal control, their role in improving the efficiency of enterprise operations, and their importance in ensuring the reliability of financial reports are explored. In addition, issues of risk management, strengthening financial discipline, and improving the quality of management decisions through the integration of these systems are analyzed.
References
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-Law of the Republic of Uzbekistan "On Auditing Activities."
-International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA).
-Arens A.A., Elder R.J., Beasley M.S. Auditing and Assurance Services. – Pearson Education.
-Vahobov A.V., Ibrohimov A.T. Financial and Management Analysis. – Tashkent.
