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.21514530Keywords:
xorijiy tajriba, moslashtirish modeli, ichki audit, davlat sektori, muhimlilik darajalari, me’yoriy-huquqiy baza, ISSAI, me’yoriy takomillashtirish yo‘nalishlari.Abstract
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.
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