Academic Supervisor: Nargiza Shukhratovna Abdieva
Professor, Department of Audit, TSUE
Email: n.abdieva@tsue.uz
ORCID: 0000-0001-9301-6156
Sevinch Bekhzod Qizi Jurakulova
Student, BIA-22/23, TSUE
Email: sevinchjurakulova2006@gmail.com
Abstract: The article examines the role of audit in the activities of banks, its significance in their development and in ensuring the reliability of banking operations. The necessity and main tasks of external and internal audit in banks are considered. The practice of audit inspections conducted by audit organizations in the banks of the Republic of Uzbekistan is analyzed. In addition, the opinions of auditors regarding the importance of audit in the banking sector are reviewed.
Keywords: external audit, internal audit, financial reporting, credit institutions, banking system.