MUZEYLAR FAOLIYATI HISOBINI YURITISH XUSUSIYATLARI VA AUDITI
Keywords:
Muzeylar, muzey fondlari, buxgalteriya hisobi, audit, auditorlik nazorati, madaniy boyliklar, eksponatlar hisobi, inventarizatsiya, ichki audit, moliyaviy hisobot, auditorlik risklari, raqamlashtirish.Abstract
Mazkur maqolada muzeylar faoliyati hisobini yuritishning o‘ziga xos xususiyatlari va auditorlik nazoratining ahamiyati tadqiq etilgan. Tadqiqot davomida muzey fondlari, tarixiy eksponatlar va madaniy boyliklarni hisobga olish, inventarizatsiya qilish hamda moliyaviy hisobotlarni shakllantirish masalalari tahlil qilingan. Shuningdek, muzeylarda ichki va tashqi auditni tashkil etish, auditorlik risklarini baholash hamda nazorat tizimini takomillashtirish yo‘nalishlari yoritilgan. Tadqiqot natijasida muzeylar faoliyatida hisob va audit tizimini modernizatsiya qilish, raqamli texnologiyalarni joriy etish va moliyaviy nazorat samaradorligini oshirish bo‘yicha ilmiyamaliy tavsiyalar ishlab chiqilgan.
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