DAVLAT AUDITIDA KORRUPSION RISKLARNI ANIQLASH METODOLOGIYASI
DOI:
https://doi.org/10.5281/zenodo.18844505Keywords:
Davlat auditi, davlat moliyaviy nazorati, korrupsion risk, riskga asoslangan yondashuv, risklarni identifikatsiya qilish, risklarni baholash, ichki nazorat tizimi, shaffoflik, hisobdorlik, compliance nazorat, raqamli audit, ma’lumotlar analitikasi, monitoring, audit standartlari, korrupsiyaga qarshi mexanizmlar.Abstract
Mazkur maqolada davlat auditida korrupsion risklarni aniqlash metodologiyasining nazariy asoslari va amaliy mexanizmlari tadqiq etilgan. Davlat moliyaviy nazorati tizimida korrupsion xavflarni erta aniqlash, baholash va minimallashtirish jarayonlari riskga asoslangan yondashuv asosida tahlil qilingan. Korrupsion risklarning turlari, ularning yuzaga kelish omillari hamda audit jarayonida identifikatsiya qilish bosqichlari tizimli ravishda yoritilgan. Maqolada xalqaro audit standartlari, xususan INTOSAI tavsiyalari asosida korrupsion risklarni baholash modeli ishlab chiqilgan hamda raqamli audit vositalarining (ma’lumotlar analitikasi, avtomatlashtirilgan monitoring) ahamiyati ochib berilgan. Tadqiqot natijasida davlat auditida korrupsion risklarni aniqlashning integratsiyalashgan metodologik modeli taklif etilib, uni amaliyotga joriy etish davlat moliyaviy nazoratining samaradorligi va shaffofligini oshirishga xizmat qilishi asoslab berilgan.
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