RAHBAR KADRLAR MALAKASINI OSHIRISH TIZIMIDA MOLIYAVIY RISKLARNI BOSHQARISH VA AUDIT MEXANIZMLARINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.66345/stj.v4i4/1.5971Keywords:
moliyaviy risk, ichki audit, malaka oshirish, COSO ERM, boshqaruv kadrlari, moliyaviy nazorat, oliy ta‘lim, audit mexanizmi, risk-menejment, kasbiy kompetensiya.Abstract
Ushbu maqolada rahbar kadrlar malakasini oshirish tizimida moliyaviy risklarni boshqarish va audit mexanizmlarini takomillashtirish masalalari o‘rganilgan. Tadqiqotda O‘zbekiston oliy ta‘lim muassasalarida moliyaviy nazorat va ichki audit tizimining hozirgi holati tahlil qilingan, COSO ERM freymvorki asosida risklarni boshqarishning zamonaviy yondashuvlari ko‘rib chiqilgan. Tadqiqot natijasida rahbar kadrlarning moliyaviy savodxonligini oshirish va audit kompetensiyalarini rivojlantirishga qaratilgan tavsiyalar ishlab chiqilgan.
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