Abstract: In modern economic conditions, enterprises operate in an increasingly complex environment characterized by financial uncertainty, market competition, regulatory pressure, and technological transformation. Under such circumstances, the internal audit system has become an essential component of corporate governance and management control. Internal audit not only ensures compliance with policies and regulations but also contributes to operational efficiency, risk management, and strategic decision-making. This study examines the impact of internal audit systems on enterprise efficiency by analyzing their role in improving organizational performance, resource utilization, and financial control. The research integrates international academic literature and Uzbek economic studies to provide a comprehensive understanding of the issue. A qualitative research methodology based on descriptive, analytical, and comparative approaches was employed. The findings indicate that effective internal audit systems significantly enhance enterprise efficiency by strengthening internal control, reducing operational risks, improving transparency, and supporting informed managerial decisions. The study concludes that enterprises with well-developed internal audit structures achieve greater financial sustainability and operational productivity.
Keywords: internal audit, enterprise efficiency, corporate governance, internal control, risk management, financial performance
Publication Date: 2026-06-18