ICHKI AUDITNI TAKOMILLASHTIRISH: DAVLAT SEKTORIDA XALQARO YONDASHUVLAR
DOI:
https://doi.org/10.60078/3060-4842-2025-vol2-iss4-pp564-571Annotasiya
Mazkur tadqiqotda davlat sektorida ichki audit tizimini rivojlantirishda xalqaro tajribalar o‘rganilgan. Xususan, audit faoliyatini xalqaro standartlarga muvofiq tashkil etish, texnologik integratsiyaning roli hamda auditorlarning mustaqilligini kafolatlovchi omillar tahlil qilingan. Malayziya, Janubiy Afrika, Germaniya va boshqa davlatlardagi amaliy tajribalar misolida ichki audit samaradorligini oshirish bo‘yicha ko‘rilgan choralar va ularning natijalari ko‘rsatib berilgan. Shu asosda O‘zbekistonda ichki audit tizimini takomillashtirish uchun tegishli tavsiyalar ishlab chiqilgan. Ushbu ilmiy izlanish davlat boshqaruvida oshkoralik, moliyaviy intizom va resurslardan oqilona foydalanish imkoniyatlarini kengaytirishga xizmat qiladi.
Kalit so‘zlar:
ichki audit davlat sektori xalqaro tajriba xalqaro standartlar auditor mustaqilligi texnologik integratsiya moliyaviy intizom oshkoralik resurslardan samarali foydalanishBibliografik manbalar
Ahmad, N.H., Othman, R., Jusoff, K. (2009) The effectiveness of internal audit in the Malaysian public sector. Journal of Modern Accounting and Auditing, Vol. 5, No. 9, pp. 53-64.
El-Tahan, S.Y. (2016) Adoption of internal auditing in developing countries: Egyptian public sector. American University in Cairo, Master’s thesis, Available at: https://fount.aucegypt.edu/etds/388.
Enofe, A.O., Mgbame, C.J., Osa-Erhabor, V.E., & Ehiorobo, A.J. (2013) The role of internal audit in effective management in public sector. Research Journal of Finance and Accounting, Vol. 4, No. 6, pp. 162-173.
Monfardini, P., & von Maravic, P. (2009) Internal auditing in the public sector: Promoting good governance and performance improvement. International Consortium on Governmental Financial Management.
Oosthuizen, J., van Rensburg, J., & Coetzee, P. (2012) Internal audit public sector capability: A case study. Department of Auditing, University of Pretoria.
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