BUDJET TASHKILOTLARIDA ICHKI AUDIT O‘TKAZISH JARAYONINING USLUBIY TAHLILI

Saitmurat Saitmuratov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 5, 761-766

Abstract: Budjet tashkilotlarida ichki audit o‘tkazish jarayonining uslubiy asoslari nazariy va amaliyjihatdan tahlil qilingan. Tadqiqotda hujjatlarni o‘rganish, moliyaviy tahlil, kuzatish va taqqoslash usullariningqo‘llanish darajasi, muvofiqlik, samaradorlik hamda moliyaviy audit tadbirlarining uslubiy xususiyatlari,shuningdek, ichki audit hisobotlari, xulosalari hamda taklif va tavsiyalar sifatini baholashning amaliy jihatlariyoritilgan. Tahlil O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligining 2025-yil yakunlari bo‘yicharasmiy hisobotlari ma’lumotlari asosida amalga oshirilgan. Tadqiqot natijalari ichki audit amaliyotida hujjatlarnio‘rganish va muvofiqlik auditi usullarining ustuvorligini, samaradorlik auditi (performance audit) hamdamoliyaviy tahlil usullarining esa nisbatan kam qo‘llanilishini ko‘rsatdi. Olingan empirik natijalar asosida ichkiaudit metodologiyasini xalqaro standartlar (GIAS, PEFA) talablariga yaqinlashtirishga qaratilgan amaliy taklifva tavsiyalar ishlab chiqilgan.

Keywords: ichki audit; budjet tashkilotlari; audit usullari; muvofiqlik auditi; samaradorlik auditi; moliyaviy audit; hujjatlarni o‘rganish; taqqoslash usuli; xavf tahlili; audit hisoboti sifati; taklif va tavsiyalar; GIAS; PEFA; ichki nazorat. (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:5:id:11595

DOI: 10.5281/zenodo.21305585

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