DAVLAT XARIDLARI BO‘YICHA ICHKI AUDITNING XATARGA YO‘NALTIRILGAN METODOLOGIYASI
DOI:
https://doi.org/10.5281/zenodo.21514472Keywords:
davlat xaridlari, ichki audit, xatarga yo‘naltirilgan audit, audit xatari, xatar matritsasi, ehtimollik, ta’sir, xatarlar reyestri, muhimlik, budjet tashkilotlariAbstract
Mazkur maqolada davlat xaridlari bo‘yicha ichki auditning xatarga yo‘naltirilgan metodologiyasi ishlab chiqilgan.
Muallif tomonidan audit xatarini uning yuzaga kelish ehtimolligi (P) va ta’siri (I) ko‘paytmasi (R = P × I) sifatida baholash,
xatar matritsasi (heat map) orqali audit obyektlarini uch xatar zonasiga ajratish hamda xatarlar reyestrini yuritishga
asoslangan besh bosqichli metodologiya taklif etilgan. Metodologiya audit resurslarini yuqori xatarli xaridlarga yo‘naltirish,
obyektlarni tanlashda subyektivlikni kamaytirish va tekshiruvlarni eng muhim sohalarga qaratish imkonini beradi. Tadqiqot
natijalari davlat xaridlari auditining samaradorligini oshirish va uni ilmiy asosda tashkil etishga xizmat qiladi
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