EFFECTIVE ORGANIZATION OF INTERNAL AUDIT IN COMMERCIAL BANKS
Keywords:
Internal audit, commercial banks, risk management, efficiency, technologies.Abstract
This article analyzes the theoretical and practical aspects of effectively organizing internal audit in commercial banks. The importance of internal audit for banking activities, the application of modern methodologies, and its role in risk management are discussed. Recommendations for improving audit processes are also provided.
References
Law of the Republic of Uzbekistan "On Banks and Banking Activities."
COSO (Committee of Sponsoring Organizations) Framework on internal control.
Basel Committee. "Principles for Risk Management and Internal Control."
Rustamov, R. "Bank Management and Internal Audit." Tashkent, 2022.
Davlatov, S. "Modern Foundations of Financial Management." Tashkent, 2021.
Khodjayev, I. "Innovative Approaches in Banking Activities." Tashkent, 2021