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

Conclusion. Improvement of theoretical and scientific foundations in the effective organization of internal audit in enterprises in the corporate governance system on the basis of international standards also leads to improvement of the methodology of internal audit. Improvement of the internal audit methodology in the corporate governance system based on international practice and local experience, contributes to the sustainable development of the economy and improvement of the social situation[7].

Internal audit activities should be aimed at ensuring the flexibility, discipline and reaction of the business and the main task is to provide the necessary information management to make tactical and strategic management decisions.[8].

Reference:

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2. Rakhimov M.Y. Analysis of the financial situation of the economy.T.: Finance, economics, 2015.-316 b..

3. Tolakhodjayeva M, Ilkhomov Sh and others. Audit. Textbook-T.: "Economy” 2018.-408 b.

4. Subramanyam K.R. Financial statement analysis. 11^th edition. New York, Mc Graw-Hill Education, 2016. - 814 pages.

5. RESOLUTION PRESIDENT OF THE REPUBLIC OF UZBEKISTAN ON ADDITIONAL MEASURES FOR THE TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS". Resolution № PP-4611 on February 24, 2020 i. www.lex.uz

6. B.Yu.Khodiyev, R.X.Karlibayeva, N.I.Akramova. Korporate governance. Training manual, T.:-Cho’lpon, 2011. 9-bet

7.N.A. Filevslaya// Internal audit in the corporate governance system// Samara-2015.

8.Izvarina, N. yu. internal audit in the corporate governance system / N. yu. Izvarin, A. V. Albotov. - Matn: darhol // young scientist. — 2018. — № 19 (205).

7. 
   https://finacademy.net/materials/article/vnutrenniu-aydit-novue-perspektivu