The essence of analysis and verification methods in internal audit processes and the importance of information sources in them

Murodjon Shukurovich Mamatkulov, Saitmurat Masharip oglu Saitmuratov

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

This article studies the essence of the analysis and verification methods used in internal audit processes and the importance of information sources in these methods from a scientific and practical perspective. During the study, the effectiveness of analysis and verification approaches was assessed using the example of internal audits conducted in the public sector, in particular, in the Pension Fund system. The article reveals the role of methods such as recalculation, documentary comparison, trend analysis, interviews and observation in revealing identified financial deficiencies and overpayments. It also substantiates the impact of the legal status, reliability level and information value of information sources used in the audit process on the quality of audit evidence. The results of the study show that strengthening analytical approaches in internal audit and prioritizing information sources increases audit effectiveness.

Maqola ma’lumotlari
MualliflarMurodjon Shukurovich Mamatkulov, Saitmurat Masharip oglu Saitmuratov
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-07-07
Jild50
Son7
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

Internal audit, analysis methods, verification methods, information sources, audit evidence, pension fund, risk-based audit, financial control, Внутренний аудит, методы анализа, методы проверки, источники информации, аудиторские доказательства, пенсионный фонд, аудит на основе рисков, финансовый контроль, Ichki audit, tahlil usullari, tekshiruv usullari, axborot manbalari, audit dalillari, pensiya jamg‘armasi, riskka asoslangan audit, moliyaviy nazorat

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMurodjon Shukurovich Mamatkulov, & Saitmurat Masharip oglu Saitmuratov (2026). The essence of analysis and verification methods in internal audit processes and the importance of information sources in them. «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1697
GOST (OAK)Murodjon Shukurovich Mamatkulov, Saitmurat Masharip oglu Saitmuratov The essence of analysis and verification methods in internal audit processes and the importance of information sources in them // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 7.
MLAMurodjon Shukurovich Mamatkulov, and Saitmurat Masharip oglu Saitmuratov. “The essence of analysis and verification methods in internal audit processes and the importance of information sources in them.” «Инновацион иқтисодиёт» журнали, 50(7), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1697
ChicagoMurodjon Shukurovich Mamatkulov, and Saitmurat Masharip oglu Saitmuratov. “The essence of analysis and verification methods in internal audit processes and the importance of information sources in them.” «Инновацион иқтисодиёт» журнали, 50(7) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1697
HarvardMurodjon Shukurovich Mamatkulov, and Saitmurat Masharip oglu Saitmuratov (2026) ‘The essence of analysis and verification methods in internal audit processes and the importance of information sources in them’, «Инновацион иқтисодиёт» журнали, 50(7). https://ojs.qmii.uz/index.php/ej/article/view/1697
BibTeX
@article{murodjonshukurovichmamatkulov2026,
  title = {The essence of analysis and verification methods in internal audit processes and the importance of information sources in them},
  author = {Murodjon Shukurovich Mamatkulov and Saitmurat Masharip oglu Saitmuratov},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {7},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1697}
}

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