Maqolada budjet tashkilotlarida ichki audit metodologiyasining ilmiy-nazariy va me’yoriymanbalari — IIA Global ichki audit standartlari (2024), INTOSAI kasbiy hujjatlar tizimi (IFPP) hamdaO‘zbekistonning idoraviy-normativ asoslari qiyosiy tahlil qilingan. Tadqiqotda etalon mezonlar bo‘yichamuvofiqlikni baholash usuli qo‘llanilgan. Asosiy natija shundan iboratki, O‘zbekistonda ichki auditninginstitutsional asosi xalqaro tamoyillarga muvofiq shakllantirilgan, biroq yagona kodlashtirilgan milliy ichki auditstandartining yo‘qligi metodologik chuqurlikni va ichki auditning assurans hamda maslahat qiymatini cheklaydi.Muammoni bartaraf etish bo‘yicha tavsiyalar ishlab chiqilgan.
| Mualliflar | Saitmuratov , Saitmuarat |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2026-05-01 |
| Jild | 2 |
| Son | 5 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.20594457 |
DOI: 10.5281/zenodo.20594457 · Maqolaning asl sahifasi
ichki audit, davlat moliyaviy nazorati, budjet tashkiloti, IIA standartlari, INTOSAI, ISSAI, GUID, milliy standart, metodologiya, budjet intizomi, hisobdorlik, shaffoflik.
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