ORGANIZATION AND CONDUCT OF INTERNAL AUDIT SERVICE IN THE PUBLIC SECTOR

Authors

Abstract

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.

Keywords:

public sector internal audit cost budget financing health system

References

Andreev, P.P. (2011) "Internal control and audit in the public administration sector and European experience" / P.P. Andreev. - Kyiv: Kafedra, - 120 pages. (p.7)

Decree (2006) "Regulation on Internal Audit Services in Enterprises" approved by the Cabinet of Ministers of the Republic of Uzbekistan by the Decree No. 215 dated October 16.

http://www.iasab.org/ - Official website of the UK Internal Audit Standards Advisory Board.

Ibragimov A.K., Sugirboeva B.B. (2010) "Budget control and audit." Educational manual. Info COM.Uz. LLC. –T.:

Kolesnik A.L. (2017) "Organization and methodology of conducting internal audit by budgetary funds managers." Ph.D. thesis in Economics. Moscow, p.45.

Makhmonov S.U. (2018) "Improvement of the methodology of accounting and internal audit in budget organizations." Ph.D. (DSc) thesis. –Tashkent, p.55.

Order (2019) Methodological recommendations for conducting internal financial audit: [Order of the Ministry of Finance of Russia No. 822 dated December 30, 2016 (as amended on December 30, 2016)], [Electronic resource] // SPS "Consultant Plus": Legislation: Professional Version. - Access mode: http://www.consultant.ru (accessed: January 20, 2019).

Resolution (2018) Rules for the implementation of internal financial control and internal financial audit by federal budgetary funds managers, chief administrators of federal budget revenues, and chief administrators of federal budget deficit financing sources: [Government of the Russian Federation Resolution No. 193 dated March 17, 2014 (as amended on April 23, 2016)], [Electronic resource] // SPS "Consultant Plus": Legislation: Professional Version. - Access mode: http://www.consultant.ru (accessed: December 25, 2018).

Shanasirva N.A. (2019) "The necessity of organizing internal audit in the healthcare system." Finance and Banking electronic scientific journal. No. 3, pp. 110-116.

Toyinov B.I. (2018) "Methodological aspects of applying internal audit in higher educational institutions." "International Finance and Accounting" scientific electronic journal. No. 3, June, p.1-8.

Downloads

Published

How to Cite

ORGANIZATION AND CONDUCT OF INTERNAL AUDIT SERVICE IN THE PUBLIC SECTOR. (2024). Advanced Economics and Pedagogical Technologies, 1(2), 169-174. https://doi.org/10.60078/3060-4842-2024-vol1-iss2-pp169-174