Abstract
Mazkur maqola AT Xalq banki misolida tijorat banklarida xarajatlar auditi jarayonlarini takomillashtirish bo‘yicha tadqiqot natijalariga bag‘ishlangan. Maqolada banklarning moliyaviy barqarorligini ta’minlashda va moliyaviy resurslardan samarali foydalanishda xarajatlar auditining ahamiyati ko‘rib chiqiladi. Bank xarajatlarining auditorlik tekshiruvi jarayonidagi mavjud muammolar chuqur tahlil qilinib, ushbu muammolarni bartaraf etish uchun zamonaviy yechimlar taklif etiladi. Jumladan, audit jarayonlarini avtomatlashtirish va raqamli texnologiyalarni joriy qilish, xalqaro audit standartlarini tatbiq etish, shuningdek, ichki audit tizimini kuchaytirish masalalari yoritilgan. Ushbu maqolada, shuningdek, tijorat banklarining audit jarayonida yangi metodlar va texnologiyalarni qo‘llash orqali xarajatlarni nazorat qilishning samaradorligini oshirish, moliyaviy operatsiyalar shaffofligini ta’minlash va xavflarni minimallashtirish yo‘llari tahlil qilingan. Bankda moliyaviy nazoratning kuchaytirilishi va audit tizimini takomillashtirish bo‘yicha tavsiyalar ishlab chiqilgan, bu esa moliyaviy resurslarning oqilona boshqarilishi va umumiy xarajatlar samaradorligini oshirishga xizmat qiladi.
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