BUDJET JARAYONLARIDA XAVFLARNI ANIQLASH VA BAHOLASH: ICHKI AUDIT YONDASHUVLARI

Dilnoz Abdujalilova and Bekzod Nishonxo‘djaev

GREEN ECONOMY AND DEVELOPMENT, 2025, vol. 3, issue 12

Abstract: Maqolada O‘zbekiston budjet tashkilotlarida ichki audit jarayonlarini takomillashtirishda xavfga asoslanganyondashuvning roli tahlil qilinadi. Tadqiqot xavf omillarini aniqlash va baholash, ularni ball va vazn koeffitsiyentlari orqalitabaqalash orqali audit obyektlarini "yuqori", "o‘rta" va "past" xavf guruhlariga ajratish imkoniyatlarini ko‘rsatadi. Amaliymisollar yordamida metodikaning samaradorligi va uning moliyaviy nazorat tizimining barqarorligini oshirishdagi ahamiyatitasdiqlanadi. Maqola ichki auditorlarning kasbiy salohiyatini oshirish, normativ-huquqiy bazani takomillashtirish va baholashjarayonlarini raqamlashtirish tavsiyalarini o‘z ichiga oladi. Tadqiqot natijalari ichki audit tizimining samaradorligini oshirish,budjet mablag‘laridan maqsadli foydalanishni ta'minlash va strategik maqsadlarga erishishda qo‘llanilishi mumkin

Keywords: ichki audit; xavfga asoslangan yondashuv; budjet tashkilotlari; moliyaviy nazorat; xavf omillari; risk baholash; audit rejalashtirish; raqamlashtirish; strategik boshqaruv (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:3:y:2025:i:12:id:8296

DOI: 10.5281/zenodo.17983563

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