The article examines the specific features of improving the audit system in the public sector in the Republic of Uzbekistan, its institutional and organizational foundations, and issues of increasing its effectiveness. It also theoretically substantiates the importance of auditing in strengthening public financial control, ensuring targeted and rational use of budget funds, and increasing transparency and accountability in the management of public assets

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.

The article reveals the essence of the service sector, studies its main indicators and development prospects. The role and importance of the service sector in the national economy, its share in GDP and main indicators are also statistically analyzed.

The article highlights the characteristics of organizing audit activities in the public sector of the Republic of Uzbekistan, factors for their improvement, and the development of digital audit practices based on international experience

The article discusses the features of improving audit in the public sector in the Republic of Uzbekistan and theoretical issues of using international experience.

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.

In the article, a study was conducted on the organization and implementation of the internal audit service in the public sector. Based on the study of the current state of the internal audit organization and foreign experience, suggestions and recommendations were made on the implementation of the internal audit service in different foreign countries and the mechanism of its operation in our republic.

This article examines the benefits of developing public utility management, the importance of improving the quality of public utilities for ensuring public well-being, raising living standards, and providing high-quality services. It primarily highlights examples of government regulation of the public utilities sector and the importance of laws of the Republic of Uzbekistan, presidential decrees, and government resolutions in this area, which define the legal framework for services such as water supply, heat supply, gas and electricity, and waste disposal

This article examines how Strategic Public Procurement (SPP) can be used to stimulate the green economy, focusing on both global practices and the specific context of Uzbekistan. Internationally, SPP has proven effective in driving sustainable innovation and reducing environmental impacts. The study analyzes best practices from the EU, OECD, and UN frameworks, and contrasts them with Uzbekistan’s current procurement system. Despite progress in green policy, Uzbekistan’s use of SPP remains limited. This paper identifies key gaps and proposes actionable reforms to align procurement with green development goals, offering a pathway to sustainable economic growth. Effective implementation of SPP in Uzbekistan could catalyze environmental innovation, support green SMEs, and reinforce the country’s commitments under the Sustainable Development Goals (SDGs). The research emphasizes the need for legal reforms, capacity building, and financial incentives to enable this transition.

Public procurement is one of the key components of the economic system, playing a crucial role in the efficient allocation of state budget funds and the implementation of socio-economic objectives. The origins of public procurement date back to ancient times, and its developmental stages have evolved over time to adapt to modern requirements. While the initial stages were characterized by simple barter systems, contemporary public procurement has transformed into a complex process involving electronic platforms and management systems based on international standards.

In this article, the author explores the specific significance, role, nature, and characteristics of the service sector. The role and significance of the service sector in the economy are explored, a statistical analysis is conducted, and the author develops proposals and recommendations

The article reveals the essence of the service sector, conducts an economic analysis and examines its main indicators and development prospects. An economic and statistical analysis of the role and importance of the service sector in the national economy, its share in GDP and key indicators is also given.

The paper analyzes the current state of the service sector in Uzbekistan, its role in the economy and development trends. The main focus is on the structure of the industry, the level of development by region, the impact of digital technologies and support measures provided by the state. It also highlights local features, problems and solutions specific to the service sector. Based on the research results, proposals and recommendations were developed for the further development of the industry.

The article examines the issues of strengthening economic relations based on the principle of cooperation, mutual equality and risk sharing in enterprises and organizations of various industries and sectors in the context of the transformation of economic processes in our country when assessing risks in public-private partnership projects in the service sector.

В данной статье акцентируется внимание на том, что в последние годы создание системы качественного и квалифицированного медицинского обслуживания для каждого гражданина нашей страны определено как приоритетная задача, и в этом направлении реализуются масштабные реформы. В последние годы сфера услуг в экономике, в частности, развитие частной медицинской помощи, играет важную роль в социально-экономическом развитии страны. Это обусловлено тем, что расширение частной медицинской помощи играет важную роль не только в укреплении здоровья населения, но и в ускорении экономического роста, создании новых рабочих мест и увеличении доходов государственного бюджета

Uzbekistan has immense potential for tourism development with its rich cultural heritage and strategic location on the Silk Road. However, financial constraints have hindered the sector’s full growth. This paper examines the impact of innovative financial instruments, including public-private partnerships (PPPs), green bonds, tourism investment funds, and crowdfunding platforms, on the development of Uzbekistan’s tourism industry. The study highlights the role of these instruments in fostering infrastructure development, increasing private sector participation, and enhancing sustainability.

This article examines the role of strategic financing in enhancing the investment attractiveness of the tourism sector. Based on the diversification of funding sources, the development of public-private partnership mechanisms, international experience, and the current state of national infrastructure, the paper proposes recommendations for ensuring sustainable financing of tourism projects.

This article examines the impact of public finance and international credit resources on the education system through a comprehensive analytical approach. The study substantiates the role of financial mechanisms in improving educational quality, developing infrastructure, and fostering human capital formation. Particular attention is given to evaluating the effectiveness of international loans provided by financial institutions and their integration into national education systems. The findings indicate that diversification of funding sources contributes to the sustainable development of education; however, the efficiency of resource utilization largely depends on the effectiveness of governance frameworks. The paper also proposes evidence-based recommendations aimed at enhancing financial efficiency in the education sector

This article examines the strategic directions for developing innovations in the entrepreneurial sector of the Republic of Uzbekistan. Particular attention is paid to the mechanisms for supporting entrepreneurial entities in the transition to an innovation-driven economy, the introduction of digital technologies, the development of startup projects, the attraction of investments, and the strengthening of cooperation between the public and private sectors. The study also analyzes institutional reforms aimed at stimulating innovative activity, implementing research results into production, and creating a competitive entrepreneurial environment. The research findings are important for promoting innovative entrepreneurship and ensuring sustainable economic growth in Uzbekistan

This article analyzes the development of the fisheries sector in the Republic of Uzbekistan, particularly in the Syrdarya region, using econometric methods. The study highlights the role of fish products in food security, public health, and economic diversification. The analysis is based on statistical data from 2010 to 2023 and evaluated using autocorrelation and the Durbin-Watson test. Forecast values for the next five years are developed, and practical conclusions are presented to further enhance the fisheries sector.

This article analyzes the current state of corporate financing mechanisms in Uzbekistan, identifies key challenges in the existing system, and proposes possible solutions. Based on international experience, effective financing strategies adapted to the national context are developed. The study suggests building a sustainable financing system through capital diversification, enhancing investor confidence, and improving corporate governance practices.

The insurance market of Uzbekistan faces several problems and shortcomings that are among the main reasons for the reduced efficiency of this sector of the economy. This article is aimed at studying the existing deficiencies in the insurance services system and developing recommendations for their resolution. It analyzes issues such as the underdevelopment of insurance services, a regulatory and legal framework that does not meet international standards, and several other challenges. Additionally, practical proposals are presented to increase public trust in insurance, implement innovative technologies, and adopt foreign experience. The article highlights pressing issues aimed at developing the insurance sector.

This article analyzes the sovereign credit rating of the Republic of Uzbekistan based on the methodology applied by S&P Global Ratings. The study examines macroeconomic stability, fiscal discipline, public debt dynamics, external sector indicators, and gold-foreign exchange reserves as the key factors influencing rating formation. The results of the statistical data analysis show that high economic growth rates and the significant volume of reserves support the country’s credit rating. At the same time, the high share of external debt, the deficit of the balance of payments, and global risks remain important constraining factors for rating stability.

This article analyzes the state of investment-construction processes in Samarkand region, existing problems and ways to solve them. Based on the measures taken in the region for urbanization, modernization of infrastructure and expansion of industrial zones, priority areas for improving the investment climate are identified. Also, based on foreign experience, the possibilities of introducing modern construction management mechanisms, strengthening public-private partnerships and increasing efficiency through the widespread use of digital technologies are substantiated.

This article analyzes the economic efficiency and organizational mechanisms of economic entities in developed countries. The results of the study show that the possibilities of creating a favorable financial environment for economic entities by studying foreign experiences and adapting them to the economy of our country were considered. At the same time, based on the results of the analysis, specific recommendations were developed in the areas of further improving state policy, introducing new financing mechanisms and eliminating existing problems