Enhancing the Effectiveness and Quality of Internal Cost Control in Insurance Companies: Evidence from “Uzbekinvest EIIC” JSC

The article presents a comprehensive analysis of the current state of the internal control system at Uzbekinvest Export-Import Insurance Company JSC, with particular emphasis on the effectiveness of internal control mechanisms and their role in cost management. Special attention is paid to the institutional structure of internal control, including the interaction between accounting, finance, and internal audit functions, as well as the alignment of control procedures with managerial decision-making processes. The study examines how internal control practices at Uzbekinvest JSC contribute to ensuring financial discipline, preventing unjustified expenditures, and improving the transparency of cost-related information.