CHALLENGES IN IMPLEMENTING STATE INTERNAL CONTROL AND INTERNAL AUDIT SYSTEMS USING FOREIGN MODELS
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Kаlit sо‘zlаr: Byudjet tashkilotlari, byudjet mablag‘lari, moliyaviy nazorat, moliyaviy resurslar, horijiy tajriba, xalqaro standartlar, an`anaviy boshqaruv, moliyaviy nazorat organlari.Abstrak
Аnnоtаtsiyа: Ushbu tezisimda O‘zbekiston Respublikasida byudjet tashkilotlari tomonidan davlat byudjeti mablag‘laridan foydalanish ustidan moliyaviy nazoratni horijiy tajribaga asoslanib takomillashtirishning dolzarb masalalariga bag‘ishlangan. Tezisimda moliyaviy nazoratning asosiy tushunchalarini va horijiy tajribaga tayanib, uning davlat mablag‘laridan oqilona va samarali foydalanishdagi yo’llari tahlil qilingan. Shuningdek, byudjet mablag‘larini sarflashda yuzaga keladigan muammolar va ularni bartaraf etish yo‘llari, jumladan boshqa davlatlarning tajribasi ko‘rib chiqilgan.
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1.Mexmonov, S. (2020). THE ROLE OF THE INTERNAL AUDIT BASED INTERNATIONAL INTERNAL AUDIT STANDARDS IN UZBEKISTAN. Архив научных исследований, 33(1). извлечено от https://ejournal.tsue.uz/index.php/ archive/article/view/3257
2. "The impact of internal audit attributes on the effectiveness of internal control over operations and compliance": https://www.sciencedirect.com/science/article/ pii/S1815566918301589
3. Lori Shefchik Bhaskar, Joseph H. Schroeder, Marcy L. Shepardson; Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?. The Accounting Review 1 March 2019; 94 (2): 53–81. https://doi.org 10.2308/accr-52197
