ECONOMIC NATURE OF INTERNAL AUDIT AT ENTERPRISES

This article discusses the importance and necessity of internal audit in Uzbekistan, the standards used in it, internal audit planning, identifying risks associated with fraud, improving the quality of internal audit checks, preparing internal audit reports, scientific conclusions and forming proposals. Opinions were also expressed on the introduction of internal control methods in internal audit, identifying and eliminating cases of fraud, using analytical procedures in internal audit checks, improving the process of assessing the effectiveness of the internal control system.