{"id":5089,"date":"2026-02-20T10:56:17","date_gmt":"2026-02-20T10:56:17","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=5089"},"modified":"2026-02-20T10:57:17","modified_gmt":"2026-02-20T10:57:17","slug":"the-importance-of-audit-in-banking","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=5089","title":{"rendered":"THE IMPORTANCE OF AUDIT IN BANKING"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Academic Supervisor: Nargiza Shukhratovna Abdieva<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Professor, Department of Audit, TSUE<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Email: n.abdieva@tsue.uz<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>ORCID: 0000-0001-9301-6156<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Sevinch Bekhzod Qizi Jurakulova<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Student, BIA-22\/23, TSUE<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Email: sevinchjurakulova2006@gmail.com<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Abstract: <\/em><\/strong><em>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.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords<\/em><\/strong><em>: external audit, internal audit, financial reporting, credit institutions, banking system.<\/em><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/02\/6\u041d\u0430\u0440\u0433\u0438\u0437\u0430-\u0410\u0431\u0434\u0438\u0435\u0432\u0430.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 6+\u041d\u0430\u0440\u0433\u0438\u0437\u0430 \u0410\u0431\u0434\u0438\u0435\u0432\u0430.\"><\/object><a id=\"wp-block-file--media-154adac9-5045-4a8b-8d0f-bd6095b751d3\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/02\/6\u041d\u0430\u0440\u0433\u0438\u0437\u0430-\u0410\u0431\u0434\u0438\u0435\u0432\u0430.pdf\">6+\u041d\u0430\u0440\u0433\u0438\u0437\u0430 \u0410\u0431\u0434\u0438\u0435\u0432\u0430<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2026\/02\/6\u041d\u0430\u0440\u0433\u0438\u0437\u0430-\u0410\u0431\u0434\u0438\u0435\u0432\u0430.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-154adac9-5045-4a8b-8d0f-bd6095b751d3\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 <a href=\"https:\/\/interfinance.tsue.uz\/?p=5089\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-5089","post","type-post","status-publish","format-standard","hentry","category-2026-1-issue-1-6"],"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5089"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5089\/revisions"}],"predecessor-version":[{"id":5093,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/5089\/revisions\/5093"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}