TIJORAT BANKLARI ICHKI AUDITIDA RISKKA ASOSLANGAN YONDASHUV VA RAQAMLI TRANSFORMATSIYANI JORIY ETISH

Muxamedjanova Saida Sobir qizi

O‘zbekiston Respublikasi Bank-moliya akademiyasi, Xalqaro bank ishi fakulteti; Davlat moliyaviy nazorati va auditi mutaxassisligi; 1-kurs magistranti, DMNA 25-01 guruhi (kunduzgi)

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Abstract

Maqolada tijorat banklari ichki auditida riskka asoslangan yondashuv va raqamli transformatsiyani joriy etish masalalari IIA Global ichki audit standartlari (2024), Bazel qo‘mitasining BCBS 223 hujjati va zamonaviy empirik adabiyot asosida tahlil qilinadi. Tadqiqot hujjatli (desk-research) yondashuvga tayanadi va O‘zbekistonning maqsadli tanlangan besh yirik bankining ochiq hisobotlari kontent-tahliliga asoslanadi. Ish natijasida tijorat banklari uchun sakkiz omilli risk baholash modeli ishlab chiqildi, tipik bankning audit olami bo‘yicha xos va qoldiq risk hisoblab chiqildi hamda ichki auditning besh darajali raqamli yetuklik modeli taklif etildi. Tahlil ko‘rsatadiki, standartlarni joriy etishning eng zaif bo‘g‘ini aynan uslubiy va texnologik yo‘nalishlarda jamlangan: sifat kafolati va raqamlashtirish blokining muvofiqlik darajasi 45,0 foizni tashkil etadi. Maqolada 2026–2030-yillarga mo‘ljallangan bosqichma-bosqich joriy etish yo‘nalishlari asoslab beriladi.

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