WAYS TO STRENGTHEN FINANCIAL CONTROL IN ENTERPRISES THROUGH THE IMPROVEMENT OF THE INTERNAL AUDIT SYSTEM

Abstract

This article examines the role of the internal audit system in ensuring financial discipline and control within enterprises, and analyzes the necessity of its development based on modern approaches. The research focuses on the efficiency of internal audit processes, their integration with information technologies, and the attitudes of staff and management toward internal auditing. The practical state of internal audit in Uzbek enterprises is studied, with recommendations offered for alignment with international standards.