DAVLAT SEKTORIDA ICHKI NAZORAT VA ICHKI AUDIT TIZIMINI TAKOMILLASHTIRISHNING ZAMONAVIY YO‘NALISHLARI
Abstrak
Bugungi kunda davlat sektorida moliyaviy resurslardan oqilona foydalanish, byudjet intizomini mustahkamlash, shaffoflik va hisobdorlikni ta’minlash ichki nazorat hamda ichki audit tizimining samarali ishlashiga bevosita bog‘liq. Davlat tashkilotlarida ichki nazorat kundalik boshqaruv jarayonlarida xatolar va qonunbuzilishlarning oldini olsa, ichki audit ushbu nazorat tartiblarining qay darajada samarali ishlayotganini mustaqil baholab beradi.
Iqtiboslar
Masanja, C. (2022). Audit Committee and Internal Control Effectiveness in Public Sector Entities. Business Management Review.
Rasheed, A., & Jothimuni, M. S. (2021). Fighting Corruption in the Public Sector by Implementation of Effective Internal Audit Function. The International Journal of Business & Management.
Demina, I., & Krishtaleva, T. (2023). Organisation of Internal Controls and Financial Audits in the Public Sector Organisations. Accounting. Analysis. Auditing.
Najah, E. A., & Omar, T. (2018). The Contribution of Internal Audit to the Improvement of Internal Control System. European Scientific Journal.
Ardeleanu, N.-N. (2020). Internal Audit versus Internal Control - Tools for Evaluating the Internal Management System at the level of local public entities.
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