This article makes extensive use of the issues of implementing the experience of organizing integrated control in the activities of commercial banks in Uzbekistan, its specific and organizational aspects, which are available in world practice. When organizing and implementing international experience in compliance control, specific aspects of implementation and its specifics in banking practice are revealed

This article examines the improvement of financial control systems using digital technologies. It analyzes the impact of digitalization of financial control on the effectiveness of public financial management and its compliance with internationally recognized principles. It argues that digital technologies ensure the speed and continuity of control processes and enable the effective tracking of financial resources. It also demonstrates that digitalization of financial control has the potential to transform it from a traditional control mechanism into a preventive and analytical management mechanism

This article considers foreign experience as an important factor in ensuring the effectiveness and sustainable development of financial planning in enterprises. In developed countries, financial planning is carried out, first of all, in combination with market mechanisms, digital technologies and financial control systems. Efficient allocation and optimization of financial resources, the use of automated models for budgeting and forecasting, the implementation of modern risk management methods, compliance with international financial reporting standards, and ensuring financial transparency and accountability based on corporate governance principles are of great importance. At the same time, the experience of foreign enterprises shows the widespread use of innovative financing sources - venture capital, bonds, leasing and crowdfunding. The analysis of these experiences serves as an important methodological basis for Uzbek enterprises to improve the effectiveness of financial planning, strengthen competitiveness and accelerate the integration processes into world markets

The paper examines the economic essence and theoretical evolution of digital governance in joint-stock companies, with a focus on joint-stock banks, under transformation. It argues that digital governance goes beyond IT adoption by reducing information asymmetry as well as agency and transaction costs, strengthening control and accountability, and enabling early risk identification. Using comparative and content analysis, the study contrasts key concepts, proposes an evolutionary model and a factor system, and formulates an author’s definition of digital governance. The results provide conceptual implications for improving governance architecture in banking organizations

The article states that excise taxes are included in the price of excise goods and thus passed on to final consumers. At the same time, the amount of excise tax significantly determines the price level of taxed goods, and also affects consumer demand. Excise tax plays an important role in the formation of state revenues and regulation of consumption of certain goods and services. This article reviews the existing literature on excise tax administration, draws conclusions from international best practices. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.

This paper proposes a four-dimensional risk index model for designing internal audit programs in the public sector. The model integrates legal, financial, resource, and organizational risks to provide a comprehensive framework for risk-based audit planning. Through simulation involving hypothetical departments, the study demonstrates that aggregate risk scores can mask the diversity and specificity of underlying risk categories. By decomposing audit risk into distinct dimensions, the model enhances audit targeting, supports transparent decision-making, and aligns with international internal audit standards. It also proves particularly useful in environments with limited data availability. The model’s adaptability and clarity make it suitable for both manual and automated audit planning processes. While future enhancements could include dynamic weighting and digital integration, the model as presented already offers a robust and practical approach to prioritizing internal audit activities and improving public sector governance outcomes.

This article is dedicated to the study of the role of the electronic invoicing (EHF) system and tax risk assessment mechanisms in tax administration in Uzbekistan. The research analyzes digital data collected through EHF, the assessment of taxpayers’ risk levels based on risk indicators, and the practical monitoring of turnover and activities of large taxpayers across regions. The results indicate that the EHF system is a crucial tool for enhancing tax audit efficiency, improving tax compliance, and optimizing tax administration. The study also highlights the benefits of the EHF system for taxpayers, including savings in material and human resources, reducing errors in VAT calculation, and automating reporting processes