DAVLAT SEKTORIDA SAMARALI BOSHQARUVNI TA’MINLASH: ICHKI NAZORAT VA ICHKI AUDIT
Keywords:
ichki nazorat tizimi, ichki audit xizmati, samarali boshqaruv, davlat sektori, COSO doirasi, ISSAI standartlari, xavflarni boshqarish, budjet intizomi, moliyaviy nazorat.Abstract
Ushbu maqolada davlat sektorida samarali boshqaruvni ta’minlashda ichki nazorat tizimi va ichki audit xizmatining strategik roli kompleks tahlil qilingan. Tadqiqot O‘zbekiston Respublikasining me’yoriy-huquqiy bazasi, ISSAI standartlari, Hisob palatasi xulosalari va xorijiy tajribaga tayangan. COSO modeli hamda Yangi Jamoat boshqaruvi (NPM) nazariyasi asosida ichki nazoratning besh komponenti va auditning oltita funksional yo‘nalishi yoritilgan. 2021–2025-yillarda amalga oshirilgan audit islohotlari izchil ravishda tahlil etilgan. Budjet ijrosidagi tizimli kamchiliklar, jumladan ssudalarni qaytarmaslik va smeta buzilishlari aniqlangan. Qurilish obyektlari qiymatining asossiz oshishi ham muhim muammo sifatida baholangan. Natijada, ichki nazorat va ichki audit o‘zaro uyg‘un, biroq funksional jihatdan mustaqil tizimlar ekani asoslab berilgan.
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