NODAVLAT OLIY TA’LIM MUASSASALARIDA ICHKI AUDIT XIZMATINI TASHKIL QILISHNING XORIJ TAJRIBASI

Norpo‘lat Turmanqulov

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 3

Abstract: Mazkur maqolada nodavlat oliy ta’lim muassasalarida ichki audit xizmatini tashkil etishning xorijiy tajribasio‘rganilgan. Tadqiqotda AQSH, Kanada hamda Yevropa mamlakatlari oliy ta’lim muassasalarida ichki audit tizimini tashkiletishning institutsional modeli, boshqaruv tuzilmasidagi o‘rni va faoliyat mexanizmlari tahlil qilingan. Xususan, ichkiauditning mustaqilligini ta’minlash, audit qo‘mitasi bilan o‘zaro aloqasi, riskga asoslangan audit rejalashtirish tizimi, auditnatijalarini monitoring qilish hamda shaffoflikni ta’minlash mexanizmlari yoritilgan. Tadqiqot natijalari shuni ko‘rsatadiki,rivojlangan mamlakatlar tajribasida ichki audit korporativ boshqaruv tizimining muhim elementi sifatida faoliyat yuritib,ta’lim muassasalarida risklarni boshqarish, ichki nazoratni takomillashtirish va strategik qarorlar qabul qilish jarayoniniqo‘llab-quvvatlaydi. Olingan natijalar asosida nodavlat oliy ta’lim muassasalarida ichki audit xizmatini tashkil etishningsamarali modeli bo‘yicha ilmiy-amaliy xulosalar ishlab chiqilgan

Keywords: ichki audit; nodavlat oliy ta’lim muassasalari; audit qo‘mitasi; riskga asoslangan audit; korporativ boshqaruv; ichki nazorat tizimi; audit rejalashtirish; monitoring; shaffoflik; xalqaro tajriba. (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:3:id:9549

DOI: 10.5281/zenodo.19052066

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