BANKLARDA ELEKTRON PULLAR HISOBI VA AUDITINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.16419907Keywords:
elektron pullar, raqamli to‘lovlar, buxgalteriya hisobi, bank auditi, ichki nazorat tizimi, moliyaviy shaffoflik, raqamli aktivlar, sun’iy intellekt, xalqaro moliyaviy hisobot standartlari (IFRS), riskka asoslangan audit.Abstract
Ushbu ilmiy ishda zamonaviy bank tizimida elektron pullarning hisobi va ularni auditdan o‘tkazish mexanizmlarining holati o‘rganiladi. Raqamli iqtisodiyotning jadal rivojlanishi sharoitida elektron pullar — elektron hamyonlar, raqamli to‘lov vositalari va virtual valyutalar — banklar faoliyatining ajralmas qismiga aylanmoqda. Shu bilan birga, ularni buxgalteriya hisobida to‘g‘ri aks ettirish, xavfsizligini ta'minlash va shaffof audit jarayonlarini tashkil etish dolzarb masalaga aylangan. Tadqiqotda O‘zbekiston tijorat banklarida elektron pullar bilan bog‘liq buxgalteriya hisobining huquqiy va amaliy asoslari, xalqaro tajriba, ichki nazorat tizimining samaradorligi hamda audit amaliyoti tahlil qilinadi. Shuningdek, elektron tranzaksiyalarni real vaqt rejimida nazorat qilish, sun’iy intellekt vositalaridan foydalanish, xalqaro moliyaviy hisobot standartlariga (IFRS) mos tizimlarni joriy etish bo‘yicha takliflar ishlab chiqiladi. Ish natijalari elektron pullar muomalasining ishonchliligini oshirish, moliyaviy hisobotlarning aniqligini ta’minlash va auditori nazorat samaradorligini kuchaytirishga qaratilgan.
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