Abstract
This scientific article examines the issues of reflecting operations carried out through digital payment systems in commercial banks in accounting records, as well as improving control and audit mechanisms. In particular, theoretical and practical aspects of accounting for electronic transactions performed via modern platforms such as Payme, Click, Humo, and Uzcard are analyzed. The study examines operational risks, financial monitoring, internal control, and the effectiveness of electronic audit mechanisms in digital payment systems. In addition, scientific proposals and recommendations are developed for improving digital accounting systems in commercial banks based on international standards.
Keywords
Digital payment system
electronic transaction
accounting
bank audit
internal control
Payme
Click
Humo
Uzcard
financial monitoring
fintech
electronic settlement
banking operations