The role of internal control and audit in international practice

Toshpulatov, Farrukh, Тошпулатов, Фаррух, Тошпулатов, Фаррух

Иқтисодий тараққиёт ва таҳлил · 2024-yil

Annotatsiya

From a theoretical point of view, the article highlights the foreign experience of legal regulation of the organization of internal control and audit, which includes the stages of development of legal support for the organization of internal control and audit around the world, the provisions of the Sarbanes Law. The Oxley Act on the organization of internal control, including: issues such as corporate responsibility, auditor independence and conflict of interest, transparency of financial reporting, creation of regulatory bodies at the organizational and state levels are explored.The article also provides a more comprehensive overview of the responsibilities for setting up and maintaining internal controls and the requirements for a board of directors in the UK. In addition, the main documents in the field of regulation of internal control and audit in the EU countries were studied. Unlike foreign countries, our national legislation subjected to a critical analysis of the existing legal documents on the organization of internal control and audit.

Maqola ma’lumotlari
MualliflarToshpulatov, Farrukh, Тошпулатов, Фаррух, Тошпулатов, Фаррух
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2024-09-30
Jild2
Son9
Betlar404-413
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2024-vol2-iss9-pp404-413
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2024-vol2-iss9-pp404-413 · Maqolaning asl sahifasi

Kalit so‘zlar

внутренний контроль, система внутреннего контроля, внутренний аудит, Закон Сарбейнса-Оксли, корпоративная ответственность, финансовая отчетность, корпоративный кодекс поведения, независимость аудиторов и конфликт интересов, прозрачность финансовой отчетности, Комитет по аудиту, система регулирования внутреннего контроля в Великобритания, внутренний контроль в странах ЕС, комитет по управлению рисками, международный опыт, internal control, internal control system, internal audit, Sarbanes-Oxley, corporate responsibility, financial reporting, corporate code of conduct, auditor independence and conflict of interest, financial reporting transparenc, Audit Committee, internal control system regulation in the UK, internal control in the EU country, risk management committee, international experience, ички назорат, ички назорат тизими, ички аудит, Сарбейнес-оксли Қонуни, корпоратив жавобгарлик, молиявий ҳисобот, корпоратив хулқ-атвор кодекси, аудиторларнинг мустақиллиги ва манфаатлар тўқнашуви, молиявий ҳисоботларнинг шаффофлиги, Аудит қўмитаси, Буюк Британиядаги ички назоратни тартибга солиш тизими, Европа Иттифоқи мамлакатларида ички назорат, рискларни бошқариш қўмитаси, халқаро тажриба

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAToshpulatov, Farrukh, Тошпулатов, Фаррух, & Тошпулатов, Фаррух (2024). THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE. Иқтисодий тараққиёт ва таҳлил, 2(9), 404-413. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp404-413
GOST (OAK)Toshpulatov, Farrukh, Тошпулатов, Фаррух, Тошпулатов, Фаррух THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE // Иқтисодий тараққиёт ва таҳлил. – 2024. – T. 2, № 9. – P. 404-413. – DOI: 10.60078/2992-877x-2024-vol2-iss9-pp404-413.
MLAToshpulatov, Farrukh, Тошпулатов, Фаррух, and Тошпулатов, Фаррух. “THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE.” Иқтисодий тараққиёт ва таҳлил, 2(9), 404-413, 2024. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp404-413
ChicagoToshpulatov, Farrukh, Тошпулатов, Фаррух, and Тошпулатов, Фаррух. “THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE.” Иқтисодий тараққиёт ва таҳлил, 2(9), 404-413 (2024). https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp404-413
HarvardToshpulatov, Farrukh, Тошпулатов, Фаррух, and Тошпулатов, Фаррух (2024) ‘THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE’, Иқтисодий тараққиёт ва таҳлил, 2(9), 404-413. https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp404-413
BibTeX
@article{toshpulatovfarrukh2024,
  title = {THE ROLE OF INTERNAL CONTROL AND AUDIT IN INTERNATIONAL PRACTICE},
  author = {Toshpulatov, Farrukh and Тошпулатов, Фаррух and Тошпулатов, Фаррух},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2024},
  volume = {2},
  number = {9},
  pages = {404-413},
  doi = {10.60078/2992-877x-2024-vol2-iss9-pp404-413},
  url = {https://doi.org/10.60078/2992-877x-2024-vol2-iss9-pp404-413}
}

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