Improving the internal audit of financial errors and inconsistencies in budgetary organizations

Mulayev , Farxod, Мулаев , Фарход, Mulayev , Farxod

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article examines the priority directions for improving the internal audit of financial errors and irregularities in budget organizations. It is argued that the preventive function of internal audit is realised not through the recording of detected issues but through the elimination of the causes that generate them. As a result, the methodology for systematising the factors giving rise to financial errors and irregularities and for identifying their immediate and root causes has been improved. The methodology comprises the classification of factors into four groups, the sequential disclosure of the cause-and-effect chain, and the selection of a remedial action corresponding to the type of root cause

Maqola ma’lumotlari
MualliflarMulayev , Farxod, Мулаев , Фарход, Mulayev , Farxod
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2026-09-25
Jild3
Son5
Betlar134-139
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp134-139
Indeksga qo‘shilgan2026-09-26

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp134-139 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, financial error, irregularity, system of factors, immediate cause, root cause, cause-and-effect analysis, prevention, control weakness, budget organization, внутренний аудит, финансовая ошибка, несоответствие, система факторов, непосредственная причина, коренная причина, причинно-следственный анализ, профилактика, недостаток контроля, бюджетная организация, ichki audit, moliyaviy xato, nomuvofiqlik, omillar tizimi, bevosita sabab, ildiz sabab, sabab-oqibat tahlili, profilaktika, nazorat zaifligi, budjet tashkiloti

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMulayev , Farxod, Мулаев , Фарход, & Mulayev , Farxod (2026). IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 134-139. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp134-139
GOST (OAK)Mulayev , Farxod, Мулаев , Фарход, Mulayev , Farxod IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 134-139. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp134-139.
MLAMulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod. “IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 134-139, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp134-139
ChicagoMulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod. “IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 134-139 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp134-139
HarvardMulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod (2026) ‘IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 134-139. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp134-139
BibTeX
@article{mulayevfarxod2026,
  title = {IMPROVING THE INTERNAL AUDIT OF FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS},
  author = {Mulayev , Farxod and Мулаев , Фарход and Mulayev , Farxod},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {134-139},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp134-139},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp134-139}
}

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