DAVLAT SEKTORIDA ICHKI AUDIT USLUBIYOTINI TAKOMILLASHTIRISH
DOI:
https://doi.org/10.5281/zenodo.15043337Keywords:
ichki audit, davlat sektori, moliyaviy boshqaruv, shaffoflik, nazorat tizimi, xalqaro standartlar, innovatsion texnologiyalar, korrupsiyaga qarshi kurash.Abstract
Mazkur ilmiy maqolada davlat sektorida ichki audit tizimini takomillashtirish muammolari va ularning yechimlari keng tahlil qilingan. Ichki audit davlat moliyaviy boshqaruvining ajralmas qismi bo‘lib, byudjet mablag‘laridan samarali foydalanish, shaffoflikni ta’minlash va korrupsiyaga qarshi kurashda muhim rol o‘ynaydi. Biroq, hozirgi kunda ko‘plab davlat idoralarida ichki audit tizimi samaradorligini oshirish zarurati mavjud. Maqolada ichki audit tizimining mavjud muammolari, jumladan, eskirgan uslubiyot, texnologik infratuzilmaning sust rivojlanishi, auditorlarning kasbiy malakasining yetarli emasligi va tashkiliy mustaqillikning cheklanganligi muhokama qilingan. Shuningdek, ushbu muammolarni bartaraf etish uchun xalqaro tajribani joriy etish, zamonaviy axborot texnologiyalaridan foydalanish, auditorlar malakasini oshirish va ichki audit mustaqilligini ta’minlash bo‘yicha amaliy tavsiyalar ishlab chiqilgan.
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