Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms

Primova , Shakhnoza

Муҳандислик ва Иқтисодиёт · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarPrimova , Shakhnoza
JurnalМуҳандислик ва Иқтисодиёт
NashriyotПлеханов номидаги Россия иқтисодиёти университетининг Тошкент шаҳридаги филиали
ISSN3060-463X, 3060-463X
Nashr sanasi2025-09-01
Jild3
Son9
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, digitalization, utility services, financial transparency, indicator-based evaluation, online monitoring, blockchain, managerial decisions, corruption risk, audit technologies

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAPrimova , Shakhnoza (2025). Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms. Муҳандислик ва Иқтисодиёт, 3(9). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/1013
GOST (OAK)Primova , Shakhnoza Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms // Муҳандислик ва Иқтисодиёт. – 2025. – T. 3, № 9.
MLAPrimova , Shakhnoza. “Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms.” Муҳандислик ва Иқтисодиёт, 3(9), 2025. https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/1013
ChicagoPrimova , Shakhnoza. “Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms.” Муҳандислик ва Иқтисодиёт, 3(9) (2025). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/1013
HarvardPrimova , Shakhnoza (2025) ‘Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms’, Муҳандислик ва Иқтисодиёт, 3(9). https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/1013
BibTeX
@article{primovashakhnoza2025,
  title = {Ways to enhance financial transparency in utility service organizations through the digitalization of internal audit mechanisms},
  author = {Primova , Shakhnoza},
  journal = {Муҳандислик ва Иқтисодиёт},
  year = {2025},
  volume = {3},
  number = {9},
  url = {https://muhandislik-iqtisodiyot.uz/index.php/journal/article/view/1013}
}

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