IMPROVING INTERNAL AUDIT: INTERNATIONAL APPROACHES IN THE PUBLIC SECTOR

Abstract

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.