The article analyses the practical state of the internal audit of financial errors and irregularities in budget organizations. The organizational, staffing and methodological aspects of internal audit services, as well as the influence of audit results on management decisions, are examined. The principal problem identified is that the preliminary risk assessment made at the planning stage is not linked to audit results, leaving the audit cycle “unclosed”. As a result, a feedback mechanism is proposed that connects the preliminary risk assessment in internal audit planning with audit results and identified control weaknesses.
| Mualliflar | Mulayev , Farxod, Мулаев , Фарход, Mulayev , Farxod |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashriyot | Ўзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази |
| ISSN | 2992-877X |
| Nashr sanasi | 2026-09-29 |
| Jild | 4 |
| Son | 9 |
| Betlar | 110-115 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.60078/2992-877x-2026-vol4-iss9-pp110-115 |
| Indeksga qo‘shilgan | 2026-10-06 |
DOI: 10.60078/2992-877x-2026-vol4-iss9-pp110-115 · Maqolaning asl sahifasi
internal audit practice, audit planning, preliminary risk assessment, feedback, control weakness, audit cycle, implementation of recommendations, budget organization, практика внутреннего аудита, планирование аудита, предварительная оценка риска, обратная связь, недостаток контроля, аудиторский цикл, ichki audit amaliyoti, audit rejalashtirish, dastlabki xavf bahosi, teskari aloqa, nazorat zaifligi, audit sikli, tavsiyalar ijrosi
| APA | Mulayev , Farxod, Мулаев , Фарход, & Mulayev , Farxod (2026). THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS. Иқтисодий тараққиёт ва таҳлил, 4(9), 110-115. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp110-115 |
|---|---|
| GOST (OAK) | Mulayev , Farxod, Мулаев , Фарход, Mulayev , Farxod THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 9. – P. 110-115. – DOI: 10.60078/2992-877x-2026-vol4-iss9-pp110-115. |
| MLA | Mulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod. “THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 4(9), 110-115, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp110-115 |
| Chicago | Mulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod. “THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS.” Иқтисодий тараққиёт ва таҳлил, 4(9), 110-115 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp110-115 |
| Harvard | Mulayev , Farxod, Мулаев , Фарход, and Mulayev , Farxod (2026) ‘THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS’, Иқтисодий тараққиёт ва таҳлил, 4(9), 110-115. https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp110-115 |
| BibTeX | @article{mulayevfarxod2026,
title = {THE PRACTICAL STATE OF INTERNAL AUDITING REGARDING FINANCIAL ERRORS AND INCONSISTENCIES IN BUDGETARY ORGANIZATIONS},
author = {Mulayev , Farxod and Мулаев , Фарход and Mulayev , Farxod},
journal = {Иқтисодий тараққиёт ва таҳлил},
year = {2026},
volume = {4},
number = {9},
pages = {110-115},
doi = {10.60078/2992-877x-2026-vol4-iss9-pp110-115},
url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss9-pp110-115}
} |
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