OLIY TA’LIM MUASSASALARIDA ICHKI AUDIT XIZMATINING TASHKILIY TUZILMASI VA ULARNING FAOLIYATI TAHLILI

Avazbek Mamatqulov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: Ushbu maqolada O‘zbekiston Respublikasi oliy ta’lim muassasalarida (OTM) ichki audit xizmatining tashkiliyhuquqiyasoslari hamda uning faoliyat samaradorligi ilmiy jihatdan tahlil qilingan. Tadqiqot jarayonida sohaga oid so‘nggime’yoriy-huquqiy o‘zgarishlar (VMQ-416, VMQ-280, VMQ-62), shuningdek, Toshkent davlat iqtisodiyot universitetimisolida ichki auditning vertikal bo‘ysunuv modeli o‘rganilgan. Maqolada davlat va nodavlat OTMlarda moliyaviy nazorattizimining o‘ziga xos jihatlari yoritilib, tizimni raqamlashtirish hamda xatarlarga asoslangan audit (risk-based audit (xatargaasoslangan audit)) modellarini joriy etish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.

Keywords: ichki audit; oliy ta’lim; tashkiliy tuzilma; moliyaviy nazorat; VMQ-416; TDIU; raqamli audit; xatarlarni boshqarish; nodavlat oliy ta’lim (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:10125

DOI: 10.5281/zenodo.19698083

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