BUDJET TASHKILOTLARIDA MOLIYAVIY XATO VA NOMUVOFIQLIKLARNING TARKIBIY KO‘RINISHLARI HAMDA ULARNI ANIQLASH AMALIYOTI TAHLILI
DOI:
https://doi.org/10.5281/zenodo.22259656Abstract
The article systematizes the structural forms of financial errors and irregularities occurring in budget organizations
across the stages of the budget process and expenditure items, and analyses the practice of detecting them through
internal audit. Factors reducing detection effectiveness are identified: informal determination of audit scope, unsubstantiated
sample size, and the absence of a clear escalation procedure. As a result, a three-dimensional procedure is developed
that determines audit scope, sampling, procedures, and evidence in accordance with risk factors and defines the
order of escalating an issue to senior management.
Keywords
financial error, irregularity, audit scope, audit sampling, audit procedures, audit evidence, risk factors, escalation, budget expenditures, internal audit.References
O‘zbekiston Respublikasining Budjet kodeksi: O‘zbekiston Respublikasining 2013-
yil 26-dekabrdagi O‘RQ–360-son Qonuni bilan tasdiqlangan // Qonunchilik ma’lumotlari milliy
bazasi. — Toshkent, 2013. — Amaldagi tahrir [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
LexUZ — O‘zbekiston Respublikasining Budjet kodeksi
O‘zbekiston Respublikasining 2021-yil 22-apreldagi O‘RQ–684-son “Davlat
xaridlari to‘g‘risida”gi Qonuni // Qonunchilik ma’lumotlari milliy bazasi. —
Toshkent, 2021. — Amaldagi tahrir [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
LexUZ — “Davlat xaridlari to‘g‘risida”gi Qonun
O‘zbekiston Respublikasi Vazirlar Mahkamasining 2022-yil 1-avgustdagi 416-son “Davlat organlari va
tashkilotlarining ichki audit xizmati to‘g‘risidagi namunaviy nizomni tasdiqlash haqida”gi qarori // Qonunchilik
ma’lumotlari milliy bazasi. — Toshkent, 2022. — Amaldagi tahrir [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
LexUZ — 416-son qaror
International Auditing and Assurance Standards Board (IAASB). ISA 500: Audit Evidence // 2025
Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related
Services Pronouncements. — Vol. 1. — New York: International Federation of Accountants (IFAC), 2025.
IAASB — 2025 Handbook
International Auditing and Assurance Standards Board (IAASB). ISA 530: Audit Sampling // 2025 Handbook of
International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. —
Vol. 1. — New York: International Federation of Accountants (IFAC), 2025.
International Organization of Supreme Audit Institutions (INTOSAI). ISSAI 100: Fundamental
Principles of Public-Sector Auditing. — INTOSAI, 2019 [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
INTOSAI — ISSAI 100
International Organization of Supreme Audit Institutions (INTOSAI). ISSAI 4000: Compliance
Audit Standard. — INTOSAI, 2019 [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
INTOSAI — ISSAI 4000
The Institute of Internal Auditors (IIA). Global Internal Audit Standards. — Lake Mary, FL:
The Institute of Internal Auditors, 2024 [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
IIA — Global Internal Audit Standards
Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enterprise Risk Management
— Integrating with Strategy and Performance. — COSO, 2017 [Elektron resurs]. — Murojaat sanasi: 24.08.2026.
COSO — Enterprise Risk Management
Downloads
Published
Issue
Section
License
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
This work is licensed under a Creative Commons Attribution 4.0 International License.
