THE NEED TO USE ANALYTICAL METHODS IN THE INTERNAL AUDIT PROCESS
DOI:
https://doi.org/10.55439/EIT/vol11_iss3/i6Keywords:
financial analysis, internal audit, external audit, net assets profitability, analysis of financial condition, auditing of financial condition, analysis of financial reliability, sources of information, factor analysis, financial statement, assets and its source of formationAbstract
As one of the priorities of economic reforms carried out in Uzbekistan, special attention is paid to improving the management system. One of the seven priority directions of the new Development Strategy of Uzbekistan for 2022-2026 is "rapid development of the national economy and ensuring high growth rates" [1]. When solving one of the important tasks, the analysis of the financial situation of economic entities and internal audit is of great importance. The calculation of each indicator and the evaluation of efficiency is determined on the basis of a study of indicators of production activity, fund efficiency, cost, gross income, profitability, reflecting various aspects of financial and economic activity before the enterprise. And the end result of the financial and economic activity of the enterprise must prove its reliability, stability and prospects. The above, in turn, includes a set of methods and ways of studying the problem.
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