TIJORAT BANKLARIDA BUXGALTERIYA AXBOROTLARI ISHONCHLILIGINI TA’MINLASHDA ICHKI NAZORAT TIZIMINING O‘RNI
Abstract
Mazkur tezisda tijorat banklarida buxgalteriya axborotlari ishonchliligini ta’minlashda ichki nazorat tizimining ahamiyati yoritilgan. Bank faoliyatida moliyaviy axborotlarning to‘g‘ri, o‘z vaqtida va haqqoniy shakllantirilishi boshqaruv qarorlarini qabul qilish, risklarni baholash, tashqi foydalanuvchilar ishonchini oshirish hamda bank barqarorligini ta’minlashda muhim omil hisoblanadi. Ichki nazorat tizimi esa buxgalteriya hisobi jarayonlarida xatolik, noto‘g‘ri aks ettirish, hujjatlarning yetarli asoslanmaganligi va firibgarlik holatlarining oldini olishga xizmat qiladi. Tezisda ichki nazoratning asosiy elementlari, uning buxgalteriya axborotlari sifatiga ta’siri, tijorat banklarida nazorat mexanizmlarini takomillashtirish yo‘nalishlari tahlil qilingan.
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References
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