BUDJET XARAJATLARI SAMARADORLIGI, DAVLAT DASTURLARI VA JAMOAT MANFAATI NUQTAI NAZARIDAN ICHKI AUDIT YO‘NALISHLARINI KENGAYTIRISH

Authors

  • Saitmuratov Saitmuarat Masharip o‘g‘li Abu Rayhon Beruniy nomidagi Urganch davlat universiteti dotsenti, PhD Author

DOI:

https://doi.org/10.5281/zenodo.21102768

Keywords:

ichki audit, samaradorlik auditi, davlat dasturlari, natijaviy budjet, jamoat manfaati, shaffoflik, hisobdorlik.

Abstract

Tezisda budjet tashkilotlarida ichki audit yo‘nalishlarini an’anaviy muvofiqlik (qonuniylik) tekshiruvidan budjet xarajatlari samaradorligi, davlat dasturlari natijadorligi va jamoat manfaati nuqtai nazariga kengaytirish masalalari ko‘rib chiqiladi. Samaradorlik (3E), dasturiy va ijtimoiy ta’sir auditi yo‘nalishlari hamda ularni joriy etish bosqichlari taklif etiladi.

References

O‘zbekiston Respublikasining Budjet kodeksi. — Toshkent, amaldagi tahrir. [Elektron resurs]. — https://lex.uz

O‘zbekiston Respublikasi Prezidentining «O‘zbekiston Respublikasi Davlat budjeti xarajatlarining samaradorligini yanada oshirish va davlat moliyaviy nazorati organlari faoliyatini takomillashtirish to‘g‘risida»gi PQ-128-son qarori, 2022-yil 14-fevral.

INTOSAI. ISSAI 3000 — Standard for Performance Auditing. — Vienna: INTOSAI.

The Institute of Internal Auditors (IIA). Global Internal Audit Standards. — Lake Mary, FL: The IIA, 2024.

OECD. Performance Budgeting in OECD Countries. — Paris: OECD Publishing.

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Published

2026-07-01

Issue

Vol. 4 No. 61 (2026)

Section

Articles

License

Copyright (c) 2026 Innovative Academy RSC

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Saitmuratov, S. (2026). BUDJET XARAJATLARI SAMARADORLIGI, DAVLAT DASTURLARI VA JAMOAT MANFAATI NUQTAI NAZARIDAN ICHKI AUDIT YO‘NALISHLARINI KENGAYTIRISH. Young Scientists, 4(61), 60-61. https://doi.org/10.5281/zenodo.21102768
Innovative Academy RSC
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