Article

DIRECTIONS FOR IMPROVING INTERNAL AUDIT IN COMMERCIAL BANKS

Muzaffar OromidinovScientific Researcher of Tashkent Institute of Finance,

Ижтимоий-гуманитар фанларнинг долзарб муаммолари / Актуальные проблемы социально-гуманитарных наук / Actual Problems of Humanities and Social Sciencesjournal2023en

ABI

Abstract

This study investigates internal auditing in commercial banks and offers recommendations for improvement. It emphasizes the importance of internal audits in regulatory compliance, asset protection, and performance enhancement. Key challenges include governance, risk assessment, technology integration, and continuous training. Recommendations include active board participation, improved risk assessment, technology integration, and continuous training programs. Overall, a strong internal audit function is crucial for operational excellence and stakeholder trust.

Topics

Auditing, Earnings Management, Governance Risk Management in Financial Firms Financial Reporting and Valuation Research

Identifiers

DOI: 10.47390/scp1342v3i8y2023n10

Citations and references

Cited by 08 references

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