XORIJIY MAMLAKATLAR TAJRIBASINI O‘ZBEKISTON DAVLAT SEKTORI ICHKI AUDITIGA MOSLASHTIRISHNING KONSEPTUAL MODELI VA MUHIMLILIK DARAJALARINI ME’YORIY-HUQUQIY BAZAGA JORIY ETISH
##plugins.pubIds.doi.readerDisplayName##:
https://doi.org/10.5281/zenodo.21514530##article.subject##:
xorijiy tajriba, moslashtirish modeli, ichki audit, davlat sektori, muhimlilik darajalari, me’yoriy-huquqiy baza, ISSAI, me’yoriy takomillashtirish yo‘nalishlari.##article.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.
Библиографические ссылки
O‘zbekiston Respublikasi Prezidentining Farmoni. 2022–2026-yillarga mo‘ljallangan Yangi O‘zbekistonning taraqqiyot
strategiyasi to‘g‘risida PF-60-son, 2022-yil 28-yanvar // Qonunchilik ma’lumotlari milliy bazasi. — URL: https://lex.uz/
uz/docs/-5841063
O‘zbekiston Respublikasi Prezidentining 2017-yil 21-avgustdagi PQ-3231-son qarori. «Ta’lim va tibbiyot muassasalarini
moliyalashtirish mexanizmini hamda davlat moliyaviy nazorati tizimini yanada takomillashtirish to‘g‘risida» // Qonunchilik
ma’lumotlari milliy bazasi. URL: https://lex.uz/docs/3323258
O‘zbekiston Respublikasi Qonuni. Auditorlik faoliyati to‘g‘risidagi O‘RQ-677-son, 2021-yil 25-fevral // Qonunchilik
ma’lumotlari milliy bazasi. — URL: https://lex.uz/docs/-5307886
Arens A.A., Elder R.J., Beasley M.S., Hogan C.E. Auditing and Assurance Services: An Integrated Approach. 16th ed.
— Harlow: Pearson Education Limited, 2017. — 832 p.
Бычкова С.М., Итыгилова Е.Ю. Аудит: учебное пособие. — Москва: Магистр, 2009. — 463 с.
Government Accountability Office (GAO). Government Auditing Standards: 2018 Revision (Yellow Book). —
Washington, D.C.: U.S. Government Accountability Office, 2018. — 204 p.
International Auditing and Assurance Standards Board (IAASB). Handbook of International Quality Control, Auditing,
Review, Other Assurance, and Related Services Pronouncements. Volume I. — New York: International Federation of
Accountants (IFAC), 2018. — 1021 p.
The Institute of Internal Auditors (IIA). Global Internal Audit Standards. — Lake Mary, FL: The Institute of Internal
Auditors, 2024. — 77 p.
International Organization of Supreme Audit Institutions (INTOSAI). INTOSAI-P 1: The Lima Declaration of Guidelines
on Auditing Precepts. — Vienna: INTOSAI, 2019.
International Organization of Supreme Audit Institutions (INTOSAI). ISSAI 2320: Materiality in Planning and Performing
an Audit. — Vienna: INTOSAI, 2019.
Office of Management and Budget (OMB). Circular No. A-123: Management’s Responsibility for Enterprise Risk
Management and Internal Control. — Washington, D.C.: Executive Office of the President, 2016.
Pickett K.H.S. The Internal Auditing Handbook. 3rd ed. — Chichester: John Wiley & Sons, 2010. — 720 p.
Ibragimov A.K., Sugirbayev B.B. Budjet nazorati va audit: o‘quv qo‘llanma. — Toshkent: InfoCOM.UZ MChJ, 2010. —
b.
Xamidova Z.U. Budjet tashkilotlarida moliyaviy nazorat va ichki audit xizmati faoliyatini takomillashtirish // Iqtisod va
moliya. — 2020. — №3(135). — B. 78–84.
Mehmonov S.U. Budjet tashkilotlarida buxgalteriya hisobi va ichki audit metodologiyasini takomillashtirish: iqtisodiyot
fanlari doktori (DSc) dissertatsiyasi avtoreferati. — Toshkent, 2018.
Министерство финансов Российской Федерации. Федеральные стандарты внутреннего государственного
финансового контроля и аудита. — Москва: Министерство финансов Российской Федерации.
OECD. Public Integrity Indicators: Monitoring and Evaluation Framework. — Paris: OECD Publishing, 2020.
The Institute of Internal Auditors (IIA). Risk Based Internal Auditing. — Altamonte Springs, FL: The Institute of Internal
Auditors, 2014.
Chartered Institute of Public Finance and Accountancy (CIPFA). Public Sector Internal Audit Standards. — London:
CIPFA, 2017.
Загрузки
##submissions.published##
##issue.issue##
##section.section##
Лицензия
Copyright (c) 2026 MUHANDISLIK VA IQTISODIYOT
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.