• Register
  • Login
Iqtisodiy taraqqiyot va tahlil
  • Current
  • Archives
    • About the Journal
    • Editorial Team
    • Privacy Statement
    • Contact
    • Requirements
    • Peer review
    • Payment
    • Advanced Economics and Pedagogical Technologies
    • Editions
  1. Home
  2. Search
Advanced filters

Search Results

##search.searchResults.foundPlural##
INTERNAL AUDIT PROCESSES IN LIGHT INDUSTRIAL ENTERPRISES AND PROSPECTS FOR IMPROVING THEIR EFFECTIVENESS
Azamat Makhmudov

The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.

02/29/2024
  • PDF (Uzbek)
165-173 181 168
INTERNAL AUDIT INSPECTIONS IN COMMERCIAL BANKS ORGANIZATION PROCEDURE AND SPECIFIC CHARACTERISTICS
Zukhra Murtazayeva, Salim Togaev

Internal control, that is, audit service, has a special place and importance in increasing the competitiveness of commercial banks in the national economy, further strengthening their position in international integration and economic processes, as well as in checking and evaluating the compliance of banks activities with global requirements and standards. The above issues were considered in the article, suggestions and recommendations for improving the internal audit service were given.

01/31/2024
  • PDF (Uzbek)
75-82 419 240
IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGETARY ORGANIZATIONS
Erkin Odilov

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

09/29/2025
  • PDF (Uzbek)
149-159 317 108
FEATURES OF ORGANIZATION OF SYNTHETIC AND ANALYTICAL ACCOUNTING IN MICROFINANCE ORGANIZATIONS
Iskandar Gafurov

This article explores the features of maintaining synthetic and analytical accounting in microfinance institutions, focusing on their integration and existing practical challenges. The analysis of “IMKON FINANS”, “Vodiy Taraqqiyot” va “Biznes Finans” organizations illustrates current practices and provides recommendations for improvement. The study confirms the importance of integrating synthetic and analytical accounting for enhancing financial reporting quality and internal audit effectiveness.

05/30/2025
  • PDF (Uzbek)
90-94 252 123
TIJORAT BANKLARIDA KASSA OPERATSIYALARINI TASHKIL ETISHNING USLUBIY JIHATLARI
Abdugapur Ibragimov, Sherzad Sharakhmetov

This scientific article reviews the theoretical and practical aspects of the organization of cash transactions of banks. In addition, the methodological issues of the key aspects of the organization of cash transactions and their audit in commercial banks are revealed.

05/31/2024
  • PDF (Russian)
496-504 175 163
ORGANIZATION OF FINANCIAL ASSETS AND LIABILITIES ACCOUNTING IN HIGHER EDUCATION INSTITUTIONS
Jaloliddin Suyunov, Nozimbek O‘ktamov

This article examines the issues of accounting for financial assets and financial liabilities in higher education institutions. Based on the requirements of the Budget Accounting Standard No-2 of the Republic of Uzbekistan, the current procedures for accounting tuition fee revenues, settlements with students, receivables and payables, as well as financial obligations are analyzed. The study identifies practical problems faced by higher education institutions, including financial losses related to bank commission fees and inconsistencies in data between the billing and UzASBO systems. In order to address these issues, proposals have been developed to improve the mechanism for covering bank commissions, establish a unified payment platform, integrate information systems, and strengthen internal control and audit mechanisms.

01/30/2026
  • PDF (Uzbek)
213-222 142 108
THE INSTITUTIONAL ROLE OF THE CORPORATE GOVERNANCE SYSTEM IN MINIMIZING CORRUPTION RISKS IN BUSINESS ENTITIES WITH STATE PARTICIPATION
Nilufar Umarova

This article analyzes the institutional aspects of corporate governance systems in mitigating corruption risks in state-owned enterprises. Based on international experience including OECD principles, ESG indicators, and best practices from developed countries the study examines the independence of supervisory boards, the effectiveness of internal and external audit mechanisms, the level of transparency, and conflict-of-interest management frameworks. Through a combination of systematic analysis, comparative methods, and empirical approaches, the research evaluates governance practices in major state-involved companies in Uzbekistan and proposes specific recommendations for their improvement.

10/31/2025
  • PDF (Uzbek)
209-214 122 89
1 - 7 of 7 items

Make a Submission

Make a Submission

Language

  • English
  • Русский
  • Uzbek

Information

  • For Readers
  • For Authors
  • For Librarians

Indexing

 




 









 

               

 

 

Iqtisodiy taraqqiyot va tahlil
 

CONTACTS:

phone(+998) 94 643 30 39

maile-itt@mail.ru

telegram@e_itt_manager

 
NAVIGATION:
Current Issue Archives About the magazine Contacts
 
© Copyright 2026 Economic development and analysis All Rights Reserved | Developed by in Science | Site create by in Designer