Factors affecting the effectiveness of internal audit in budget organizations and systemic problems

Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat

Илғор иқтисодиёт ва педагогик технологиялар · 2026-yil

Annotatsiya

The article analyses the factors affecting the effectiveness of internal audit in budget (public-sector) organizations and the related systemic problems. It examines the influence of the internal audit unit’s independence, competence and institutional status, the impact of the internal control environment, financial management quality and data reliability on the audit, and the weak points in action-plan implementation, monitoring and feedback. The empirical basis is the list of the most frequent violations by audit organizations published by the Ministry of Economy and Finance and the results of the Ministry’s evaluation of the internal audit services of five ministries in the first half of 2025. The analysis shows that, although institutional factors such as independence, resources and competence score high (87–95%), risk-based planning (47.8%) and action-plan implementation (62.6%) score low and constitute the systemic weak point of effectiveness. The article concludes with practical recommendations to improve effectiveness

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 sanasi2026-06-30
Jild3
Son3
Betlar855-861
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2026-vol3-iss3-pp855-861
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2026-vol3-iss3-pp855-861 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, effectiveness, independence, competence, institutional status, internal control environment, data reliability, action plan, monitoring, feedback, внутренний аудит, эффективность, независимость, квалификация, институциональный статус, среда внутреннего контроля, достоверность данных, план мероприятий, мониторинг, обратная связь, ichki audit, samaradorlik, mustaqillik, malaka, institutsional maqom, ichki nazorat muhiti, maʻlumotlar ishonchliligi, chora-tadbirlar rejasi, monitoring, qayta aloqa

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, & Saitmuratov , Saitmurat (2026). FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS. Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 855-861. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp855-861
GOST (OAK)Saitmuratov , Saitmurat, Саитмуратов , Саитмурат, Saitmuratov , Saitmurat FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS // Илғор иқтисодиёт ва педагогик технологиялар. – 2026. – T. 3, № 3. – P. 855-861. – DOI: 10.60078/3060-4842-2026-vol3-iss3-pp855-861.
MLASaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 855-861, 2026. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp855-861
ChicagoSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat. “FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS.” Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 855-861 (2026). https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp855-861
HarvardSaitmuratov , Saitmurat, Саитмуратов , Саитмурат, and Saitmuratov , Saitmurat (2026) ‘FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS’, Илғор иқтисодиёт ва педагогик технологиялар, 3(3), 855-861. https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp855-861
BibTeX
@article{saitmuratovsaitmurat2026,
  title = {FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS AND SYSTEMIC PROBLEMS},
  author = {Saitmuratov , Saitmurat and Саитмуратов , Саитмурат and Saitmuratov , Saitmurat},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2026},
  volume = {3},
  number = {3},
  pages = {855-861},
  doi = {10.60078/3060-4842-2026-vol3-iss3-pp855-861},
  url = {https://doi.org/10.60078/3060-4842-2026-vol3-iss3-pp855-861}
}

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