Elaborate an internal audit plan of business entities in Uzbekistan

Various forms of ownership and organizations of business entities have been steadily increasing for over last years and they take very important place in the national economy of Uzbekistan. Approaching based on modernization, diversification, technological renew, investing, tax allowances, suitable credit mechanisms for economy have been constantly supported and incentive to increase and improve of business entities in the country. Penetrating to global market and successfully realize relationships in it requires national entities to conform international standards or levels. All expressed factors are caused to develop entities in Uzbekistan. Internal audit is one of the most important mechanisms of entities economy which came from foreign business. It prompts to safeguard of properties and to ensure efficiency of business activity. Internal audit service has been reached notable achievements although it came to the national economy not long ago. However, there are a lot of matters which are expected to solve at present time and in the future. One of them is to develop internal auditing plan on the basis of modern requirements. The internal audit plans of entities which we have researched, made not comprehensively and profoundly. On the other hand, there are some limitations, which impact to the quality of internal audit plan, eventually the efficiency of internal audit service. This article focuses on eliminating existent shortcomings and enhancement of making internal audit plan in practice of the national entities.