Improving the theoretical framework of internal audit in the corporate governance system

Literature review. A number of foreign and local economists ' textbooks and educational manuals, results of scientific research, scientific articles were published on the issue. For Example, M.Y.In the textbook “analysis of the financial state of economics” of Rakhimov, M.To " lakhodjayeva, Sh.In the textbook “Audit” of ilkhomov and others, B.No, it's not.Zire " lost in Test matchX.Karlibayeva, N.I.Akramova's” Corporate Governance " Training Manual, as well as a number of foreign literature, in particular, K.R.In the textbook of Subramanyam “Financial statement analysis " It is based on modern management and the need to organize in it the accounting, analysis and audit on international requirements.

However, our research shows that in the system of corporate governance there is insufficient resources devoted to the scientific and theoretical foundations of the organization of internal audit on the basis of international standards, and the conduct of research is of particular relevance.

The study and study of the organization of internal audit in enterprises in the corporate governance system on the basis of international requirements and standards, the relevance and importance of the present day, is also based on the adoption of the resolution of the president of the Republic of Uzbekistan № PP-4611 of February 24, 2020 “on additional measures for the transition In particular, the period of” providing foreign investors with the necessary information environment by accelerating the transition to International Financial Reporting Standards (IFRS) and expanding their access to international financial markets, as well as improving the system of preparation of specialists in the field of accounting and auditing according to international standards " is a requirement.