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Annotatsiya
Maqolada O‘zbekiston budjet tashkilotlarida ichki audit tizimini an’anaviy (reaktiv) modeldan xavfga asoslangan va proaktiv metodologiyaga o‘tkazish masalalari tadqiq etilgan. Tadqiqotning maqsadi – xavflarni identifikatsiya qilish, baholash va ustuvorlashtirish mezonlarini takomillashtirish; budjet intizomi buzilishlari hamda moliyaviy xatarlar bo‘yicha xavf indikatorlari (KRI) tizimini ishlab chiqish; audit mavzularini tanlashda moliyaviy ahamiyat, ehtimoliy oqibat va nazorat zaifligini integratsiyalashgan tarzda baholash modelini yaratishdan iborat. Tadqiqot COSO, IIA va INTOSAI/ISSAI meyoriy bazasini qiyosiy tahlil qilish, ekspert baholash hamda ko‘p mezonli vaznli model qurish usullariga asoslanadi. Natijada uch mezonni birlashtiruvchi integratsiyalashgan xavf indeksi, 5×5 xavf matritsasi, to‘rt guruhli KRI boshqaruv paneli va uzluksiz monitoringga asoslangan yopiq proaktiv audit sikli taklif etilgan. Tadqiqot natijalari budjet mablag‘laridan foydalanish samaradorligini oshirish, audit resurslarini eng yuqori xavfli sohalarga yo‘naltirish va moliyaviy intizomni mustahkamlashga xizmat qiladi.
Adabiyotlar ro‘yxati
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Mualliflik huquqi (c) 2026 Saitmuratov, S.M. (Muallif)