The state and development trends of business process auditing in joint-stock companies in uzbekistan
DOI:
https://doi.org/10.5281/zenodo.15709592Keywords:
Business Process Auditing, Joint-Stock Companies, Uzbekistan, Internal Audit, Digitalization, Corporate Governance, PC-AUDIT, ISA.Abstract
This paper analyzes the current state and development trends of business process auditing in joint-stock
companies (JSCs) in Uzbekistan. The research employs the IMRAD structure, utilizing quantitative and qualitative
methods, including regulatory reviews, expert interviews, and regional audit practice analysis. Key findings highlight the
increasing implementation of internal audit systems, the integration of digital tools, and the regulatory modernization post-
2015. However, challenges such as uneven regional adoption, limited digital infrastructure, and governance weaknesses
persist. Recommendations are proposed to enhance transparency, technology adoption, and audit quality
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