Institutional and methodological foundations for organizing internal audit of accounts receivable and payable in budgetary organizations

Abdulazizov , Aziz, Абдулазизов , Азиз, Abdulazizov , Aziz

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article provides a comprehensive study of the institutional and methodological foundations for organising the internal audit of receivables and payables in budget organizations. Drawing on the Public Internal Financial Control (PIFC) model, the Three Lines concept and international professional standards of internal auditing, a three-level institutional architecture adapted to the conditions of a budget organization is proposed. Methodologically, a four-stage audit cycle is elaborated in detail, and the determination of materiality, sampling methods, the hierarchy of audit evidence and the working paper system are substantiated. A draft special audit programme comprising sixteen procedures is presented

Maqola ma’lumotlari
MualliflarAbdulazizov , Aziz, Абдулазизов , Азиз, Abdulazizov , Aziz
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN3060-4842
Nashr sanasi2026-10-26
Jild3
Son5
Betlar463-470
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss5-pp463-470
Indeksga qo‘shilgan2026-10-27

DOI: 10.60078/3060-4842-2026-vol3-iss5-pp463-470 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit function, institutional architecture, functional independence, internal audit charter, three lines model, PIFC, audit cycle, materiality, sampling, audit evidence, quality assurance, служба внутреннего аудита, институциональная архитектура, функциональная независимость, устав внутреннего аудита, три линии защиты, PIFC, аудиторский цикл, существенность, выборка, аудиторское доказательство, обеспечение качества, ichki audit xizmati, institusional arxitektura, funksional mustaqillik, ichki audit nizomi, uch himoya chizig‘i, PIFC, audit sikli, muhimlik, tanlanma, audit dalili, sifat kafolati

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdulazizov , Aziz, Абдулазизов , Азиз, & Abdulazizov , Aziz (2026). INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS. Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 463-470. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp463-470
GOST (OAK)Abdulazizov , Aziz, Абдулазизов , Азиз, Abdulazizov , Aziz INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 5. – P. 463-470. – DOI: 10.60078/3060-4842-2026-vol3-iss5-pp463-470.
MLAAbdulazizov , Aziz, Абдулазизов , Азиз, and Abdulazizov , Aziz. “INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 463-470, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp463-470
ChicagoAbdulazizov , Aziz, Абдулазизов , Азиз, and Abdulazizov , Aziz. “INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 463-470 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp463-470
HarvardAbdulazizov , Aziz, Абдулазизов , Азиз, and Abdulazizov , Aziz (2026) ‘INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(5), 463-470. https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp463-470
BibTeX
@article{abdulazizovaziz2026,
  title = {INSTITUTIONAL AND METHODOLOGICAL FOUNDATIONS FOR ORGANIZING INTERNAL AUDIT OF ACCOUNTS RECEIVABLE AND PAYABLE IN BUDGETARY ORGANIZATIONS},
  author = {Abdulazizov , Aziz and Абдулазизов , Азиз and Abdulazizov , Aziz},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {5},
  pages = {463-470},
  doi = {10.60078/3060-4842-2026-vol3-iss5-pp463-470},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss5-pp463-470}
}

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