Marketing Issue 9 (2024) · pp. 451-457
XALQARO STANDARTLAR ASOSIDA ICHKI NAZORATNI TASHKIL QILISH XUSUSIYATLARI
Quldosheva, Xolisa Kamoliddin qizi
Abstract
This article examines the organization of internal control systems based on international standards. Key principles of COSO, COBIT, SAC, and SAS 55 models were analyzed and compared with national practices. The findings indicate that integrating global approaches enhances transparency, reliability, and risk management in the digital age. As a result, internal control systems have shown improved efficiency under modern transformation conditions. Practical suggestions were developed to support sustainable and effective enterprise governance.
ichki nazorat, xalqaro standartlar, COSO, COBIT, risk boshqaruvi, raqamli transformatsiya, samaradorlik.внутренний контроль, международные стандарты, COSO, COBIT, управление рисками, цифровая трансформация, эффективность.internal control, international standards, COSO, COBIT, risk management, digital transformation, efficiency. WWW.MARKETINGJOURNAL.UZ 451 Marketing jurnali 2024-yil, nayabr. №9-son
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