ЎЗБЕКИСТОН БАНК СЕКТОРИДА ИЧКИ АУДИТ ТИЗИМИНИ РИВОЖЛАНТИРИШ: "ХАЛҚ БАНКИ" МИСОЛИДА ТАҲЛИЛ ВА АВТОМАТЛАШТИРИШ ИМКОНИЯТЛАРИ

This article examines the importance and development dynamics of the internal audit system in the banking sector of Uzbekistan. Specifically, it analyzes the effectiveness of internal auditing, its role in ensuring financial security, and its functions in risk management using the example of "KHALQ BANK". The article discusses the main functions of internal audit, its compliance with UN standards, and the possibilities of automated information systems in organizing audit processes. The research findings demonstrate how internal audit contributes to identifying and mitigating risks and the impact of modern technology on improving the efficiency of banking operations. This research will aid in developing strategic conclusions and recommendations for banks and auditing services.