SUG‘URTA TASHKILOTLARIDA ICHKI AUDIT YIG‘MA HISOBOTINING XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH ISTIQBOLLARI
DOI:
https://doi.org/10.5281/zenodo.17172887Keywords:
ichki audit, yig‘ma hisobot, xalqaro standartlar, sug‘urta tashkilotlari, moliyaviy barqarorlik, raqamlashtirish.Abstract
Mazkur maqolada sug‘urta tashkilotlarida ichki audit yig‘ma hisobotini xalqaro standartlar asosida takomillashtirish masalalari yoritilgan. Ichki audit yig‘ma hisobotlari nafaqat korxona ichki boshqaruvini samarali tashkil etishda, balki moliyaviy barqarorlik va shaffoflikni ta’minlashda ham muhim o‘rin tutadi. Shu nuqtai nazardan, maqolada xalqaro audit standartlari talablarini milliy amaliyotga moslashtirish zaruriyati asoslab berilgan. Shuningdek, tadqiqotda ichki audit yig‘ma hisobotlarini shakllantirishdagi mavjud muammolar, xususan, axborotlarning yetarliligi, ularning ishonchliligi va taqqoslanuvchanligi bilan bog‘liq jihatlar tahlil qilingan. Shuningdek, hisobotlarni raqamlashtirish, xalqaro tajribalarni joriy etish hamda sug‘urta kompaniyalarida risklarni boshqarish jarayoniga integratsiya qilish istiqbollari ko‘rib chiqilgan. Olingan natijalar sug‘urta tashkilotlari uchun ichki audit yig‘ma hisobotini takomillashtirish yo‘nalishlarini belgilash, xalqaro tajribadan samarali foydalanish va milliy amaliyotni rivojlantirishga xizmat qiladi.
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