This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.

This article examines the problematic aspects of organizing and conducting internal audit in non-state non-profit organizations (NGOs), the purpose and objectives of internal audit, the stages of internal audit in the activities of NGOs and identifies solutions for meeting the requirements for it. Recommendations were also given to eliminate shortcomings and errors identified during the internal audit of NGOs. As a result, the composition of the internal audit report and the methodology for its preparation were proposed to the supervisory board based on the results of the internal audit in the NGO

This article addresses the implementation of financial control in budgetary organizations of Uzbekistan, the enhancement of the efficiency in the use of budgetary resources, and the improvement of financial audit services. Based on the Fiscal Strategy of the Republic of Uzbekistan for 2025-2027, this scientific study focuses on reforming the public finance system, adhering to the principles of efficient use of budget expenditures, strengthening fiscal responsibility and accountability, ensuring budget transparency, and managing fiscal risks.

This article analyzes the institutional aspects of corporate governance systems in mitigating corruption risks in state-owned enterprises. Based on international experience including OECD principles, ESG indicators, and best practices from developed countries the study examines the independence of supervisory boards, the effectiveness of internal and external audit mechanisms, the level of transparency, and conflict-of-interest management frameworks. Through a combination of systematic analysis, comparative methods, and empirical approaches, the research evaluates governance practices in major state-involved companies in Uzbekistan and proposes specific recommendations for their improvement.

This article evaluates the effectiveness of corporate governance in state-owned enterprises in Uzbekistan using the institutional iSOEF diagnostic framework and practical indicators from the WBES dataset. The findings indicate that weak transparency, irregular audit practices, insufficient board independence, slow corporatization processes, and high regulatory burdens constrain governance quality and amplify institutional risks. The integrated analysis of macro- and micro-level information reveals the systemic nature of these challenges and provides evidence-based recommendations for modernizing corporate governance within the state sector.