XORIJIY MAMLAKATLAR TAJRIBASINI O‘ZBEKISTON DAVLAT SEKTORI ICHKI AUDITIGA MOSLASHTIRISHNING KONSEPTUAL MODELI VA MUHIMLILIK DARAJALARINI ME’YORIY-HUQUQIY BAZAGA JORIY ETISH
DOI:
https://doi.org/10.5281/zenodo.21514530Abstract
Maqolada xorijiy mamlakatlar (AQSh, Germaniya, Rossiya, Qozog‘iston) davlat sektori ichki audit tajribasini
O‘zbekiston sharoitiga moslashtirish masalalari tadqiq etilgan. Tadqiqot muammosi — milliy me’yoriy-huquqiy bazada
muhimlilik va risk darajalarini aniqlash bo‘yicha takomillashtirish talab etiladigan yo‘nalishlarning mavjudligidan iborat.
Qiyosiy-huquqiy tahlil, tizimli yondashuv va modellashtirish asosida besh tamoyilga tayangan uch bosqichli (o‘rganish —
tahlil va adaptatsiya — joriy etish) moslashtirish konseptual modeli ishlab chiqildi, olti ustuvor yo‘nalish belgilandi hamda
muhimlilikning tabaqalashtirilgan darajalarini (5,0; 3,5 va 1,5 foiz) sektor koeffitsiyentlari bilan milliy me’yoriy hujjatlarga
joriy etish bo‘yicha takliflar asoslandi. Natijalar milliy ichki audit tizimini xalqaro standartlarga muvofiqlashtirish uchun
uslubiy asos yaratadi.
Keywords
xorijiy tajriba, moslashtirish modeli, ichki audit, davlat sektori, muhimlilik darajalari, me’yoriy-huquqiy baza, ISSAI, me’yoriy takomillashtirish yo‘nalishlari.References
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