Improving internal audit: international approaches in the public sector

Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

This research examines international experiences in the development of the internal audit system in the public sector. In particular, it analyzes the organization of audit activities in line with international standards, the role of technological integration, and the factors that guarantee auditors’ independence. Drawing on the practical experiences of Malaysia, South Africa, Germany, and other countries, the study highlights the measures taken to enhance the effectiveness of internal audit and their outcomes. Based on this, relevant recommendations have been developed to improve the internal audit system in Uzbekistan. This scientific research contributes to expanding opportunities for transparency in public administration, strengthening financial discipline, and ensuring the rational use of resources.

Maqola ma’lumotlari
MualliflarSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-09-09
Jild2
Son4
Betlar564-571
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss4-pp564-571
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss4-pp564-571 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, public sector, international experience, international standards, auditor independence, technological integration, financial discipline, transparency, efficient use of resources., внутренний аудит, государственный сектор, международный опыт, международные стандарты, независимость аудиторов, технологическая интеграция, финансовая дисциплина, прозрачность, эффективное использование ресурсов, ichki audit, davlat sektori, xalqaro tajriba, xalqaro standartlar, auditor mustaqilligi, texnologik integratsiya, moliyaviy intizom, oshkoralik, resurslardan samarali foydalanish

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, & Saitmuratov , Saitmurat (2025). IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR. Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 564-571. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571
GOST (OAK)Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 4. – P. 564-571. – DOI: 10.60078/3060-4842-2025-vol2-iss4-pp564-571.
MLASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 564-571, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571
ChicagoSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR.” Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 564-571 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571
HarvardSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat (2025) ‘IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR’, Илғор иқтисодиёт ва педагогик технологиялар, 2(4), 564-571. https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571
BibTeX
@article{saitmuratovsaitmurat2025,
  title = {IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR},
  author = {Saitmuratov , Saitmurat and Саитмуратов , Саитмурат and Saitmuratov , Saitmurat},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {4},
  pages = {564-571},
  doi = {10.60078/3060-4842-2025-vol2-iss4-pp564-571},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571}
}

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