BYUDJET TASHKILOTLARIDA ICHKI AUDITDA MUHIMLIK DARAJASINI RISKQA BOGʻLIQ HISOBLASH METODIKASI
DOI:
https://doi.org/10.5281/zenodo.21390567Keywords:
ichki audit, muhimlik darajasi, audit riski, ishchi muhimlik, muhimlik bazasi, riskka yo‘naltirilgan audit, byudjet tashkiloti, davlat sektori.Abstract
Maqolada byudjet tashkilotlarida ichki auditda muhimlik darajasini aniqlash muammosi tahlil qilingan va
uning ko‘pincha hujjatlashtirilgan hisob-kitobsiz, subyekttiv belgilangani aniqlangan. Muammoni hal etish uchun muhimlikni
risk darajasi bilan bog‘laydigan metodika taklif etilgan: umumiy muhimlik Mumumiy = Baza × F(R) formulasi orqali
hisoblanadi, bunda F(R) — riskka bog‘liq foiz; ishchi muhimlik Mishchi = Mumumiy × k (k = 0,50–0,75); shuningdek, uch
darajali muhimlik tuzilmasi joriy etiladi. Metodika tekshiruv qamrovi va tanlanma hajmini risk darajasiga bog‘lash hamda
audit natijalarining xalqaro qiyoslanuvchanligini ta’minlash imkonini beradi.
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