This article addresses the issues of enhancing financial transparency in utility service organizations throughthe digitalization of internal audit mechanisms . In recent years, the utility sector of the economy has witnessed increasingdemands for the widespread adoption of information technologies, automation of settlement processes, and real-timemonitoring . The digitalization of the internal audit system contributes not only to strengthening financial discipline butalso to reducing the risk of corruption , improving the quality of services provided, and expanding opportunities for promptand well-founded managerial decision-making . The study analyzes the advantages of using digital platforms in internalaudit processes, existing shortcomings, as well as ways of introducing them into national practice based on advancedinternational experience . In particular, proposals have been developed for an indicator-based evaluation system,blockchain-based document management, and online audit monitoring mechanisms . It is scientifically substantiated thatthese approaches can significantly increase the level of financial transparency in the utility sector and strengthen publictrust.
| Mualliflar | Primova , Shakhnoza |
|---|---|
| Jurnal | Муҳандислик ва Иқтисодиёт |
| Nashr sanasi | 2025-09-01 |
| Jild | 3 |
| Son | 9 |
| Til | Ingliz |
internal audit, digitalization, utility services, financial transparency, indicator-based evaluation, online monitoring, blockchain, managerial decisions, corruption risk, audit technologies
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