Economic essence and classification of financial errors and irregularities in budget organizations and criteria for their internal audit assessment

Mulayev , Farxod

Innovation science and technologiy · 2026-yil

Annotatsiya

The article examines the economic essence of financial errors and irregularities arising in budget organizations,their classification from the perspective of internal audit, and the criteria for their evaluation. International auditing standards(ISA 240, ISA 450, ISSAI 400 and 4000) and national legal acts are comparatively analysed, and the boundariesbetween the notions of “financial error”, “irregularity”, “material misstatement”, and “fraud” are clarified. As a result, aninternal audit classification based on the criteria of intent, legality, unlawful benefit, financial impact, and legal consequencesis developed, together with an algorithm for distinguishing these categories in practice.

Maqola ma’lumotlari
MualliflarMulayev , Farxod
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-09-01
Jild2
Son9
Betlar8-13
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.22345812
Indeksga qo‘shilgan2026-10-10

DOI: 10.5281/zenodo.22345812 · Maqolaning asl sahifasi

Kalit so‘zlar

budget organization, internal audit, financial error, irregularity, material misstatement, fraud, materiality, classification criteria, budgetary discipline, audit evidence.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMulayev , Farxod (2026). ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT. Innovation science and technologiy, 2(9), 8-13. https://doi.org/10.5281/zenodo.22345812
GOST (OAK)Mulayev , Farxod ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT // Innovation science and technologiy. – 2026. – T. 2, № 9. – P. 8-13. – DOI: 10.5281/zenodo.22345812.
MLAMulayev , Farxod. “ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT.” Innovation science and technologiy, 2(9), 8-13, 2026. https://doi.org/10.5281/zenodo.22345812
ChicagoMulayev , Farxod. “ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT.” Innovation science and technologiy, 2(9), 8-13 (2026). https://doi.org/10.5281/zenodo.22345812
HarvardMulayev , Farxod (2026) ‘ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT’, Innovation science and technologiy, 2(9), 8-13. https://doi.org/10.5281/zenodo.22345812
BibTeX
@article{mulayevfarxod2026,
  title = {ECONOMIC ESSENCE AND CLASSIFICATION OF FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS AND CRITERIA FOR THEIR INTERNAL AUDIT ASSESSMENT},
  author = {Mulayev , Farxod},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {9},
  pages = {8-13},
  doi = {10.5281/zenodo.22345812},
  url = {https://doi.org/10.5281/zenodo.22345812}
}

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