BYUDJET TASHKILOTLARIDA ICHKI AUDIT TIZIMINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.21414236Keywords:
byudjet tashkiloti, ichki audit, moliyaviy nazorat, g‘aznachilik, UzASBO, raqamlashtirish, vaqtinchalik mablag‘ lar, maxsus mablag‘lar, xatarga asoslangan audit (risk-based audit), samaradorlik.Abstract
Ushbu maqolada byudjet tashkilotlarida ichki audit tizimini takomillashtirish va uning samaradorligini
oshirish masalalari tadqiq qilingan. Davlat mablag‘laridan oqilona, shaffof va maqsadli foydalanishni ta’minlashda ichki
auditning roli, huquqiy-me’yoriy asoslari hamda amaliyotda uchrayotgan tizimli muammolar tahlil etilgan. Shuningdek,
moliya tizimini raqamlashtirish, xususan, “UzASBO” dasturiy majmuasining ahamiyati, g‘azna ijrosi sharoitida vaqtinchalik
hamda maxsus mablag‘lar hisobini yuritish va hujjatlashtirish tartibi yoritilgan. Tadqiqot natijasida ichki auditni an’anaviy
taftishdan xatarlarga asoslangan (risk-based) va maslahat beruvchi tizimga o‘tkazish, auditorlar malakasini oshirish
hamda raqamli texnologiyalarni joriy etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan
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