American Journal of Business Management, Economics and Banking ISSN (E): 2832-8078 Volume 33, February - 2025 P a g e | 15 www.americanjournal.org FEATURES OF ORGANIZING AUDIT IN UZBEKISTAN ON THE BASIS OF INFORMATION TECHNOLOGY Saidova Sevara Abdimumin kizi Independent Student of Tashkent State University of Economics E-mail: sevarayus96@mail.ru ORCID: 0009-0006-2683-9332 A B S T R A C T K E Y W O R D S The article is devoted to the problems of organizing auditing activities in Uzbekistan on the basis of Information Technology and the areas of their elimination, the article includes the types of software used in international audit practice, factors affecting the non-application of software related to auditing in the audit process, problems of applying modern software in audit processes, the procedure for forming an auditor's opinion, in the audit, the possibilities achieved by the use of Information Technology are described on the basis of the author's opinions. Information technology, audit software, audit, audit evidence, auditor opinion, audit summary, audit services, IT audit, financial reporting audit, audit automation, digitization. Introduction It is known that modern audit electronic programs, as a result of the creation of a database and the formation of audit reports of various complexity on its basis, help not to make mistakes in verification, save working time and quickly receive the necessary information. As practice shows, auditing is better to buy software from professional firms with extensive experience and reputation in the automation of auditing, licenses and quality certificates of the programs being sold. When choosing a program, it is necessary to take into account what kind of audit organization it is intended to check and what audit objects it is intended for, or focus on which area it belongs to. In this regard, it should be noted that pq3946 of the president of the Republic of Uzbekistan dated September 19, 2018 "on measures for the further development of audit activities in the Republic of Uzbekistan- in the decision of the number, the task was laid to develop the audit software complex of the Ministry of Economy and finance of the Republic of Uzbekistan, designed for mutual electronic cooperation with audit organizations and Republican Public Associations of accountants and auditors, in accordance with which the audit software complex was developed and put into practice, which provides for the creation of the This counts the implementation of information and communication technologies in the field of ensuring the transparency of the activities of audit organizations and their interaction with state bodies as measures in the macro industry. However, today it is the organization and conduct of auditing in a complete computer environment that is one of the requirements of American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 16 www.americanjournal.org international standards. It is through software that it helps to find opportunities to optimize audit processes and invest less in information systems, assess the existing information resources in accordance with the current and future goals of the organization, and, based on the results of this assessment, recommend solutions that allow organizations to maximize the use of available opportunities and thus avoid unnecessary expenses. The introduction of new software in the audit will help to reduce the cost of financing the Information Department, optimize performance and eliminate "weak" links that are hindering development. Review of Thematic Literature It is necessary to take the economy to a new modern level, to carry out the treatment and management system carried out in the subjects of chickenpox on the basis of modern information technologies. In Uzbekistan, the legal framework for such issues as e-government and e-signature has been established today. Today, Information Technology is also widely used in accounting and auditing services. In turn, as a result of the effective use of an automated system of economic information by the auditor, time is saved on inspections, the quality of the control being carried out increases. To do this, the auditor is required to have special knowledge and skills and to have practical experience in the type, software and mathematics of audit software and the Electronic Data Processing System. Although not enough research has been carried out on the use of information technologies in auditing activities of Uzbekistan or the organization and implementation of software-based auditing, but the theoretical and methodological aspects of the introduction of information technologies in auditing have been studied by some Uzbek researchers. In particular, the Uzbek researcher N.The issues of introduction of IT audit Service into the practice of Uzbekistan were studied by Dalibaev and described the features of application of this service in Practice [1]. I. from Uzbek Economist scientists.The organization and implementation areas of audit on the basis of Information Technology Opportunities in pandemic and remote work conditions were studied by Meliev [2]. Economist olima Sh.K.The features of conducting an audit using modern information technologies are studied in Umarova's research [3]. Belarusian scientists N.V.Gomolko and L.A.The methodology for the organization and implementation of automated auditing was studied by popkovas [4]. Also, another economist is the Russian scientist K.A.The possibilities of conducting an audit on the basis of Information Technology were researched by truhan [5]. Russian scientist B.A.The features of conducting an audit in the information technology environment were studied by Sharifov [6]. A group of Uzbek scientists D.A.Mirzaev, I.J.Bozorova and F.X.Mamasidikovas, on the other hand, studied the prospects for the development of IT auditing in world and Uzbek practice and the directions for its introduction into audit practice and made scientific and practical recommendations in this field [7]. Analysis and Results In the current world audit practice, Office programs, regulatory legal information systems, accounting software, financial analysis software together with specialized types of audit software are widely used. In our opinion, due to the complexity of the tasks to be solved on the automation of auditing activities, American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 17 www.americanjournal.org the effectiveness of the application of software in many ways directly depends on its implementation and user training. The use of audit programs in the process of auditing allows the auditor to carry out the following tasks qualitatively and in the short term: - checking the balances on the customer-enterprise transactions and bank accounts through a computer database; - computer database, the ability to perform analytical actions to determine the differences of funds and funds in the document and in force; - checking the database of the business entity under investigation; - the possibility of testing technical, mathematical and information software, which is used in the activities of the investigated economic entity. However, in our opinion, at the moment, the above programs in the audit practice of Uzbekistan are not effective and purposefully used due to the following factors (Table 1). Table 1. Factors affecting the non-application of audit-related software in the audit process 1 1 Prepared by the author. Factor (cause) type of S The content of factors(causes) All-in-one − At the initial stage of the development of auditing activities, the low level of development of the market in question has developed; − The limitation of the possibility of full documentation of the audit process of the audit process and the need to form a professional opinion, as well as the specificity of the required audit activity; − Auditors are not at the required level of computer literacy; − Complex formation of the Audit process; − The fact that the regulatory legal base of audit activities is very complex and large in size; − Lack of a single approach to conducting an audit in practice; different results are obtained during the verification period; − The presence of various complications in their systematization in the preparation of the audit summary; − Increase in the volume of audit services related to the industry as a result of the transition to audit at the level of international standards requirements; − Increased internal and external control over the quality of auditing services provided; Tech − Application of various accounting software by the enterprise in which the Audit is carried out; − Implementation (portable) feature of the Audit Service going to the objects of the client- enterprise application; − The fact that the clients of audit firms specialize in different industries. − This is due to the fact that in the context of changes in legislative requirements, automated audit programs cannot be adapted to the characteristics of the activities of various audit objects. − The need of auditors to study different software in order to master the software bases used in clients; − Confidentiality of audit results and compliance with protection requirements; − the limitation of the possibility of electronic archiving of the final documents of the worker and the examination through the use of an electronic-digital signature. American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 18 www.americanjournal.org All the above-mentioned factors are necessary on the one hand for the development of the quality level of services provided in the field of audit on the basis of Information Technology, and on the other hand, serve as the subject of disputes between auditors and software developers. It is worth noting that in audit activities, no software can replace the auditor. However, during the audit process, it is advisable to use the software capabilities of a specialized audit to networks. One of the main requirements imposed by auditing services customers today is to ensure that auditing services are carried out qualitatively, in the short term or without interfering with the activities of the enterprise (without impact) and at low values. In turn, to ensure the fulfillment of the above requirements by audit organizations, it is required to have specialists with knowledge and experience in the areas of accounting, economic analysis and audit, to carry out such strategic tasks as the implementation of audit services using modern software tools (AuditNET, ITAUDIT:Auditor, AUDITXP "complex Audit", Express audit:PROF, Auditsoft, Audit sampling, Teams, LEAP and first- audit), as well as the use of It should be noted that in the audit practice of today's Uzbekistan there are the following problems in the application of software in inspections (Figure 1). Figure 1. Problems of applying modern software in audit processes 2 In our opinion, in order to eliminate the above problematic aspects and ensure the provision of auditing services on the basis of software, it is advisable to develop software in the Uzbek language and in accordance with the requirements of the norms of the national legislation of Uzbekistan, the features of modern audit software. Software development allows auditors to conduct remote i.e., inspections on 2 Prepared by the author. PROBLEMS OF APPLYING MODERN SOFTWARE IN AUDIT PROCESSES The high cost of economically high cost of modern audit software, their installation in audit organizations, the high cost of training auditors in the use of software The use (application) of modern audit software is a lack of auditor-specialists with potential(knowledge, qualifications and skills) The fact that modern auditing software is coordinated to the requirements of international auditing standards (the presence of different features of the norms of Uzbek legislation), moreover, most of the software is specialized in Russian and English In modern audit software, the absence of the content and forms of accounting documents established by the legislation of Uzbekistan, the opinions(attitudes)of those responsible for committing errors or shortcomings and documents reflecting the results of the examination, etc. American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 19 www.americanjournal.org a short-term and low-cost basis, without affecting the performance of those responsible for the enterprise and of course. In our opinion, it is advisable to embody in the audit software the following opportunities that ensure the effectiveness of the collection of evidence: 1. To make it possible to run the software on the basis of the Internet network. In this case, we believe that all members of the audit should have the opportunity to receive information about the activities of the subject, which is being investigated remotely on the basis of their electronic keys, to send the relevant responsible-analytical information to the auditors; 2. The software aims to enable audit task force members to set a fixed deadline (time) to complete relevant audit assignments. This allows the auditing process to be completed by the auditor and the auditing organization at its due date(specified in the audit contract; 3. The software should provide an opportunity to exchange information on the implementation of not only audit data on the subject being served, but also information on the internal structural structure of the audit organization(internal regulatory document)or exchange information on the implementation of tasks of internal structural significance. This provides the opportunity to ensure the enforcement discipline in the activities of the audit organization and control the state of execution of internal regulatory documents(orders, orders and instructions)by the management of the organization, as well as to convey information on these documents to them at their due date; 4. In the software, it is necessary to have the opportunity to create new assignment documents, document(assignments)received and sent on audit assignments, send audit assignments to members of the audit working group, carry out tasks to control the status of audit assignments at their due date and quality; 5. The software aims to have regulatory documents regulating accounting and auditing activities, international standards of auditing, national standards of accounting and international standards of financial reporting, internal standards of an auditing organization, sample forms of auditing work documents compiled and formalized in audit processes, as well as other methodological and practical databases used in auditing. These information(documents)are used by members of the audit working group and other auditor-specialists of the organization as methodological and practical guidance in the processes of organization and implementation of audit services. Because, in the audit system of Uzbekistan, audit organizations can simultaneously provide audit services in different entities (insurance organizations, banks, Joint-Stock Companies, various commercial organizations, entities in the form of mixed ownership), and the organization of this database in the software serves as a necessary resource in its use as a standard and methodological basis for the verification process; 6. The software should also be able to assess and control the quality, accuracy and performance of the tasks assigned to the members of the audit working group by the head of the audit group or the head of the audit organization. This opportunity allows members of the audit working group to establish effective control over the execution of audit tasks attached at the time of their term and quality. To this end, it is advisable to check the electronic information in the framework of the deadline and quality execution of the task assigned in the system in the program by the head of the audit group (organization) and to create an opportunity to bring the task out of control in the software after checking the status of the fulfillment of this requirement. In this case, it is necessary that the "monitoring of assignments" is created so that the tasks are completed on their own time and correctly removed from control by the head of the audit team(organization); American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 20 www.americanjournal.org 7. In order to speed up the exchange of information by members of the audit organization in the software, to ensure the safety of their data, it is advisable to create an opportunity for exchange of information through this software through "Telegram" or other social networks. This makes it possible to establish a reliable and secure information exchange system through software. To generate this possibility, it is necessary to make it possible to access(become a member) The Telegram Messenger or other social networks in the software; 8. We believe that it is necessary to install software(electronic system)not only on a computer, but also on modern telephones, palanchets and other similar information devices(tools), to create opportunities to ensure the exchange of information through them. Through these opportunities, members of the audit working group are able to share remote audit data over an Internet connection, manage and summarize the verification process. It seems to us that in the software with the above capabilities, the possibility of separate and special use by members of each audit team through the Internet Network, the use of sample document forms in the program regarding the results of the placement of audit work documents (intermediate and general audit references, reference for the results of the examination, comparison-comparison records, Research has revealed that software such as AuditNET, ITAUDIT:Auditor, AUDITXP "complex Audit", Express audit:PROF, Auditsoft, Audit sampling, Teams, LEAP, and First-audit are used on a short-term and low-cost basis in the collection of audit evidence abroad. It seems to us that it is advisable to do the following in order to create an automated algorithm for collecting auditing evidence, the importance and need to use software capabilities in the processes of collecting evidence, problems, requirements for the application of software (Table 2). Table 2 By introducing evidence into the software the procedure for forming an auditor's opinion № Recommendations for the tasks to be introduced 1 Initially, in the software, the name of the audit organization, the names of the auditor operating in the organization, assistant auditors and attracted expert experts, identity information, their duties in the position and position instructions, the corresponding calendar period (Year, Month, day), system language, contact numbers for technical support should be entered before the application of the software to all 2 After the conclusion of the contract for the provision of audit services, information about the activities of the subject under investigation(Charter of the enterprise, instructions for the position, constituent documents, approved forms of financial and statistical reports of the enterprise, information about the partners of the enterprise (suppliers and contractors, buyers and customers, etc.), order on accounting policy, audit contract, general, request for documents, etc.k.) it is necessary that the head of the audit team(organization)i be included in the software base and brought to the attention of all members of the audit working group in the system 3 Evidence (documentary information) necessary for the performance of audit tasks (collection of evidence) (violation (error or deficiency) committed in the activities of the subject under investigation, documents justifying the reliability of financial reporting indicators, including the results of the questionnaire, tests or surveys carried out, a letter of submission, a table of calculation of the audit risk and degree of importance) 4 The reliability of Information(documents)entered into the software (system)by the head of the audit group (organization)i (legislation of economic relations) is assessed using the appropriate audit method (act), and the results of the analysis are reflected in the intermediate and general audit references 5 Based on the opinion of the auditor on the results of the examination, a written reference and an audit summary should be reflected American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 21 www.americanjournal.org In place of the conclusion, it is worth noting that the above criterion (requirement) and the creation of data-based software make it possible to carry out tasks related to the formation of all audit data in a remote form, in content and language understandable to all in the short term, except for the intangible research(verification)of the auditor. In this case, the management of the subject under investigation is considered responsible for the reliability of the information provided to the auditor, and the audit organization is responsible for the reliability of the auditor's opinion. Also, in the process of research, the results of the study were described on the current state of application of the IT audit Service in the practice of Uzbekistan, existing problems and the application of the IT audit Service in practice, which is widely used in World audit practice. In our opinion, the software (system) with the above highlighted capabilities allows you to collect audit evidence at the address or remote form where the audit organization is located, without affecting the activities of the subject under investigation, and analyze audit evidence on the basis of electronic data of content understandable to all and store this information in reliable sources. This creates opportunities for the audit organization such as reducing the fee paid for the audit service, less involvement of auditors in the performance of auditing services, and conducting audits on the basis of the terms and procedures established in the contract. Conclusion In our opinion, it is advisable that the information technology used in the audit process has the following capabilities: The ability to run audit software on the basis of an Internet network, to set a strict deadline for members of the audit working group to complete relevant audit assignments; Opportunities for exchange of information on the implementation of information regarding the internal structural structure of the audit organization or exchange of information on the implementation of tasks of internal structural significance; The possibilities of creating new assignment documents, sending audit assignments to members of the audit working group, performing tasks to control the status of audit assignments within their term and quality; There will be regulatory documents regulating accounting and auditing activities, international standards of auditing, national standards of accounting and international standards of financial reporting, internal standards of an auditing organization, sample forms of auditing work documents used, as well as other methodological and practical databases used in auditing; Opportunities to assess and control the quality, correctness and fulfillment of the tasks assigned to the members of the audit team by the head of the audit team or the head of the audit organization; To have an analysis of the data on the results of the work performed by the members of the audit organization (auditor, Assistant auditor, expert-specialist) (audit assignments, work documents, tasks completed during their term, not completed and in the process of work) ; The possibility of information exchange through Telegram or other social networks through this software in order to speed up the possibility of information exchange by members of the audit organization, to ensure the safety of their data; Options for naming entered audit assignments, obtaining information about who sent the entered audit evidence, sending documents, entering entry and exit numbers, marking those responsible for the audit American Journal of Business Management, Economics and Banking Volume 33 February - 2025 P a g e | 22 www.americanjournal.org assignments, familiarizing themselves with the content of the assignment sent to them by those responsible, receiving information about the receipt or rejection of assignments by them; Installation of audit software not only on a computer, but also on the tools of modern telephone, tablet and other similar information tenologies, the possibilities of ensuring the exchange of information through them, etc. References 1. Н.Далибаев “IT-аудит. Бу нима?”, https://ictnews.uz/30/03/2022/it-audit 2. И.И.Мелиев “Пандемия ва аудит: муаммони қандай ҳал қилса бўлади?” https://xabar.uz/texnologiya/pandemiya-va-audit-muammoni-qanday. 3. Ш.К.Умарова. “Замонавий ахборот технологиялардан фойдаланган ҳолда аудит ўтказиш хусусиятлари”, "Экономика и социум” журнали 2022 йил 6-сон, www.iupr.ru 4. Н.В.Гомолко, Л.А.Попкова. “Автоматизация аудита”, 1999 г. www.edoc/bseu.by 5. К.А. Трухан. Автоматизация аудита с помощью программы IT Audit // Корпоративные информационные системы. – 2019. – №4 – С. 19-25. – URL: https://corpinfosys.ru/archive/issue-8/73-2019-8-itaudit. 6. Б.А.Шарифов. Методика проведения аудита с использованием информационных технологий и персональных компьютеров // Молодой ученый. 2021. №3. - С. 332-335. - URL: https://moluch.ru/archive/345/77632. 7. Д.А.Мирзаев, И.Ж.Бозорова, Ф.Х.Мамасидикова. Перспективы развития IТ-аудита системы бухгалтерского учёта за счёт внедрения ИКТ. Девятая международная научно- практическая конференция «BIG DATA and advanced analytics. BIG DATA и анализ высокого уровня», Минск, Республика Беларусь, 17-18 мая 2023 года. https://ictnews.uz/30/03/2022/it-audit https://corpinfosys.ru/archive/issue-8/73-2019-8-itaudit