Internal Control and Audit of Investment Activities.
Year: 2025
Type: article
Abstract: Internal control and audit of investment activities play a crucial role in ensuring financial stability, risk management, and the efficient allocation of resources. This article examines the theoretical foundations and practical aspects of internal control and audit in investment activities, emphasizing their significance in enhancing transparency and reliability in financial decision-making. The study explores modern auditing methods, regulatory frameworks, and best practices for evaluating investment risks. Additionally, the article highlights the impact of internal control mechanisms on investment efficiency and financial security. A well-structured internal control system helps identify, assess, and mitigate financial risks while ensuring compliance with legal and regulatory requirements. The role of auditors in detecting fraudulent activities and improving corporate governance is also analyzed. The study further discusses the importance of technological advancements in auditing, such as artificial intelligence and blockchain, in improving the accuracy and effectiveness of investment audits.
Authors: Илхамов Шавкат Исламович, Рахматуллаева Наргиза Нуриддиновна
Institution: Tashkent State University of Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6949328050
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