logo
calendar17 May 2024
view31
Main language:Uzbek

DIRECTIONS FOR DEVELOPMENT OF OPERATIONAL AUDIT IN ECONOMIC ENTITIES

Field of Science:
pdf

6647399a8fd30.pdf

PDF

Iqtisodiy taraqqiyot va tahlil

Iqtisodiy taraqqiyot va tahlil

Publish Articlesee more

ARTICLE ANNOTATION

quote
. The management of business entities is obliged to consciously evaluate the results of their activities in order to ensure compliance with the set goals and strategies in a highly competitive environment. This, in turn, indicates the need to determine the efficiency and productivity of each component and employees of an economic entity, as well as the development of measures to eliminate identified deficiencies. It is when implementing such measures that the management of business entities should use operational audit. This article describes the conditions and factors that hinder the implementation of operational audit and its popularization.

AUTHORS

M.Yaqubov

Toshkent Moliya Instituti

Tags

# economy# audit# эффективность# efficiency# унумдорлик# производительность# самарадорлик.# аудит# effectiveness.# ички аудит# Внутренний аудит# Internal audit# операцион аудит# операционный аудит# operational audit# иқтисодий тежамкорлик# экономичность

OTHER ARTICLES IN THIS JOURNAL

Rate Article

0
0 ratings
5
4
3
2
1

Article Identifiers

ROI:

https://eroi.uz/11.0183/A0524-0177

DOI:

Not Available

References

Alvin A. Arens, Randal J. Elder, Mark S. Beasley. (2012) Auditing and Assurance Services: an integrated approach. – 14 ed.,. – 850 p

Chambers, Andrew D. (2010) The operational auditing handbook: auditing business and IT processes. –2nd ed. John Wiley & Sons, - 16 p.

Hernan Murdock. (2022) Operational Auditing, Second Edition Principles and Techniques for a Changing World. Second edition published by CRC Press. p. 379

Дефлиз Ф.Л., Дженик Г.Р., Рейлли В.М.О`, Хирш М.Б. (1997) Аудит Монтгомери/ Ф.Л.Дефлиз, Г.Р.Дженик, В.М.О` Рейлли, М.Б.Хирш: пер. с анг.; под ред. Я.В.Соколова. М: ЮНИТИ, -24 с

Робертсон Дж. (1993) Аудит. Перев. С англ. –М.: KPMG, Аудиторская фирма «Контакт», -496с.

Ситнов А.А. (2017) Операционный аудит: теория и организация: учебная пособие. – 2-е изд., испр. и доп. – М., – 240 с