DAVLAT SEKTORIDA ICHKI AUDIT FAOLIYATINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.19786925Keywords:
ichki audit, davlat sektori, risk-menejment, boshqaruv tizimi, moliyaviy nazorat, auditorlik standartlari, raqamli texnologiyalar, hisobdorlik, samaradorlik, ichki nazoratAbstract
Mazkur maqolada davlat sektorida ichki audit faoliyatini takomillashtirishning nazariy va amaliy jihatlari
o‘rganilgan. Tadqiqot davomida ichki auditning boshqaruv tizimidagi o‘rni, uning asosiy vazifalari hamda samaradorligini
oshirish omillari tahlil qilindi. Shuningdek, xalqaro tajribalar asosida risklarga yo‘naltirilgan audit yondashuvi, raqamli
texnologiyalarni joriy etish va ichki audit xizmatlarining mustaqilligini ta’minlash masalalari ko‘rib chiqildi. Davlat
tashkilotlarida ichki auditni rivojlantirishda mavjud muammolar aniqlanib, ularni bartaraf etish bo‘yicha ilmiy asoslangan
takliflar ishlab chiqildi. Tadqiqot natijalari ichki audit tizimini modernizatsiya qilish, boshqaruv qarorlarining sifatini oshirish
va davlat mablag‘laridan samarali foydalanishni ta’minlashga xizmat qiladi
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