INTERNAL CONTROL AND AUDIT OF INVESTMENT ACTIVITIES.

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.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-03-04
DOI
https://doi.org/10.5281/zenodo.14967845
Primary Topic
Banking, Crisis Management, COVID-19 Impact
Type
article
Field-Weighted Citation Impact
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article

INTERNAL CONTROL AND AUDIT OF INVESTMENT ACTIVITIES.

Zenodo (CERN European Organization for Nuclear Research)
Banking, Crisis Management, COVID-19 Impact
article

INTERNAL CONTROL AND AUDIT OF INVESTMENT ACTIVITIES.

article en

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.

Zenodo (CERN European Organization for Nuclear Research)
Kimyo International University in Tashkent (UZ)
Peace, Justice and strong institutions
Openalex Percentile: Top 39%
Banking, Crisis Management, COVID-19 Impact
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