Improving Internal Control System

Abstract

The Internal Audit Service is not just a global trend, but an urgent need in the conditions of actively developingand increasingly complicated economic relations. The purpose of this article is to identify the main problems of internalaudit in Uzbekistan. It is argued that the concept of internal audit correctness provides conceptual tools for studyinginternal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations. The articledevelops the initial conceptual formulation and internal audit, audit and control to improve the rationality of economicactivity and related control measures.