Tel: +998977838464
Search

No. 9 (2024)
Marketing

Ilmiy maqolalar

XALQARO STANDARTLAR ASOSIDA ICHKI NAZORATNI TASHKIL QILISH XUSUSIYATLARI

Pages 451-457

Published 2024-11-30

Authors
Xolisa Kamoliddin qizi Quldosheva
PDF (Uzbek) Google Scholar Google Scholar

Abstract

This article examines the organization of internal control systems based on international standards. Key principles of COSO, COBIT, SAC, and SAS 55 models were analyzed and compared with national practices. The findings indicate that integrating global approaches enhances transparency, reliability, and risk management in the digital age. As a result, internal control systems have shown improved efficiency under modern transformation conditions. Practical suggestions were developed to support sustainable and effective enterprise governance.

Keywords

internal control, international standards, COSO, COBIT, risk management, digital transformation, efficiency. WWW.MARKETINGJOURNAL.UZ 451 Marketing jurnali 2024-yil, nayabr. №9-son

References

  1. Kaplan, R. S., & Norton, D. P. (2001). Transforming the balanced scorecard
  2. from performance measurement to strategic management: Part 1. Accounting
  3. horizons, 15(1), 87-104.
  4. Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal
  5. control and the changing role of internal audit. Accounting, Auditing &
  6. Accountability Journal, 16(4), 640-661.
  7. Bianchi, A. C., & de Paula, L. B. (2024). Um Estudo sobre a avaliação do
  8. controle de concessão de acessos em gerenciadores de identidade (iam) em
  9. computação em nuvem pela auditoria de sistemas. Revista GeTeC, 19.
  10. Taniberdiyev, A. A., & Joʻraqulov, S. B. (2024). Data pre-processing
  11. mechanism for analysis of economic indicators. imras, 7(11), 62-65.
  12. Toʻxtaboyev, r. (2022). Suv taʼminoti va oqava suvlarni oqizish tizimlarida
  13. bosimli tarmoqlarning o ‘ziga xos xususiyatlari. Science and innovation, 1(A7), 29-
  14. Ilmiy-amaliy, R. E. S. P. U. B. L. I. K. A., & maʼruzalar, t. p. (2022). fan va
  15. texnika taraqqiyotida intellektual yoshlarning oʻrni.
  16. Tursunov, B. (2024). Analysis of the industrial sector in ensuring the financial
  17. security of textile enterprises: cluster methods. Gospodarka i Innowacje., 49, 374-
  18. Usmonov, B. (2025). Kapital aktivlarini baholashda modilyani-miller
  19. modelining ahamiyati. Raqamli iqtisodiyot va axborot texnologiyalari, 5(1), 178-
  20. Burkhanov, A., & Tursunov, B. O. (2020). Main indicators of textile
  21. enterprisesʼ financial security assessment. Vlakna a Textil, 27(3), 35-40.
  22. Burkhanov, A. U., Tursunov, B. O., Uktamov, K. F., Imomov, J. O.,
  23. Nosirov, J. T., & Akbarova, B. (2023, December). Ways and Prospects of Rational
  24. Use of Production Capacity in Ensuring Financial Security in Textile Enterprises
  25. In The Conditions of Digital Economy Transformation. In Proceedings of the 7th
  26. International Conference on Future Networks and Distributed Systems (pp. 234-
  27. Khalikulova, Y. (2025). Analysis of the role of leasing and rental
  28. transactions in the activities of enterprises and organizations and across regions.
  29. Raqamli iqtisodiyot va axborot texnologiyalari, 5(1), 240-245.
  30. Burkhanov, A. U., Tursunov, B., Uktamov, K., & Usmonov, B. (2022,
  31. December). Econometric analysis of factors affecting economic stability of
  32. chemical industry enterprises in digital era: In case of Uzbekistan. In Proceedings
  33. of the 6th international conference on future networks & distributed systems (pp.
  34. Холикулова, Ю. (2023). Iqtisodiyotimizda transport-logistika xizmatlari
  35. tashkil etilishi va uning rivojlanishi. Направления развития благоприятной
  36. бизнес-среды в условиях цифровизации экономики, 1(02), 122–126.
  37. https://doi.org/10.47689/TSUE2022-pp122-126
  38. Usmonov, B. (2021). Ways of effective capital management of joint stock
  39. company. International Finance and Accounting, 2021(4), 5.
  40. Qurbonazar oʻgʻli, O. S. (2025). Improving the Analysis of Joint-Stock
  41. Company Profitability Indicators. International Journal Of Management And
  42. Economics Fundamental, 5(04), 45-50.
  43. Omanov, S. (2021). Iqtisodiyotni rivojlantirish sharoitida ishlab chiqarish
  44. xarajatlari hisobining iqtisodiy mohiyati va аsosiy jihаtlаri. Iqtisodiyot va taʼlim, (6),

Downloads

Download data is not yet available.