The state and development trends of business process auditing in joint-stock companies in uzbekistan

Utegenova, Sarbinaz

Яшил иқтисодиёт ва тараққиёт · 2025-yil

Annotatsiya

This paper analyzes the current state and development trends of business process auditing in joint-stockcompanies (JSCs) in Uzbekistan. The research employs the IMRAD structure, utilizing quantitative and qualitativemethods, including regulatory reviews, expert interviews, and regional audit practice analysis. Key findings highlight theincreasing implementation of internal audit systems, the integration of digital tools, and the regulatory modernization post-2015. However, challenges such as uneven regional adoption, limited digital infrastructure, and governance weaknessespersist. Recommendations are proposed to enhance transparency, technology adoption, and audit quality

Maqola ma’lumotlari
MualliflarUtegenova, Sarbinaz
JurnalЯшил иқтисодиёт ва тараққиёт
NashriyotТошкент давлат иқтисодиёт университети
ISSN2992-8982
Nashr sanasi2025-06-01
Jild3
Son6
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.15709592
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.15709592 · Maqolaning asl sahifasi

Kalit so‘zlar

Business Process Auditing, Joint-Stock Companies, Uzbekistan, Internal Audit, Digitalization, Corporate Governance, PC-AUDIT, ISA.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAUtegenova, Sarbinaz (2025). The state and development trends of business process auditing in joint-stock companies in uzbekistan. Яшил иқтисодиёт ва тараққиёт, 3(6). https://doi.org/10.5281/zenodo.15709592
GOST (OAK)Utegenova, Sarbinaz The state and development trends of business process auditing in joint-stock companies in uzbekistan // Яшил иқтисодиёт ва тараққиёт. – 2025. – T. 3, № 6. – DOI: 10.5281/zenodo.15709592.
MLAUtegenova, Sarbinaz. “The state and development trends of business process auditing in joint-stock companies in uzbekistan.” Яшил иқтисодиёт ва тараққиёт, 3(6), 2025. https://doi.org/10.5281/zenodo.15709592
ChicagoUtegenova, Sarbinaz. “The state and development trends of business process auditing in joint-stock companies in uzbekistan.” Яшил иқтисодиёт ва тараққиёт, 3(6) (2025). https://doi.org/10.5281/zenodo.15709592
HarvardUtegenova, Sarbinaz (2025) ‘The state and development trends of business process auditing in joint-stock companies in uzbekistan’, Яшил иқтисодиёт ва тараққиёт, 3(6). https://doi.org/10.5281/zenodo.15709592
BibTeX
@article{utegenovasarbinaz2025,
  title = {The state and development trends of business process auditing in joint-stock companies in uzbekistan},
  author = {Utegenova, Sarbinaz},
  journal = {Яшил иқтисодиёт ва тараққиёт},
  year = {2025},
  volume = {3},
  number = {6},
  doi = {10.5281/zenodo.15709592},
  url = {https://doi.org/10.5281/zenodo.15709592}
}

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