Issues of Evaluating the Effectiveness of the Internal Control System in Audits
Anvar Ziyadullaevich AvlokulovDoctor of Economical Sciences, Associate Professor, Tashkent Institute of FinanceNargiza AbdievaSenior Teacher, Ph.D., Tashkent Institute of FinanceBobur Nodirovich SayfutdinovIndependent Researcher, Tashkent Institute of Finance
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This article describes the areas of evaluation of the effectiveness of the internal control system in audits. As a result of the research, 5 stages of evaluating the effectiveness of the internal control system are proposed. The author has also developed internal control evaluation steps.
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