IMPROVEMENT OF THE ORGANIZATION AND IMPLEMENTATION OF INTERNAL AUDIT SERVICES IN MINISTRIES AND AGENCIES (CASE OF THE MINISTRY OF CONSTRUCTION OF THE REPUBLIC OF UZBEKISTAN)
Keywords:
Keywords: internal audit, public sector governance, risk-based auditing, construction sector, digital audit systems, performance indicators, public finance control.Abstract
Abstract. In the context of public sector modernization and fiscal discipline
reforms, internal audit systems play a critical role in ensuring accountability,
transparency, and performance efficiency within government institutions. The
construction sector, characterized by capital-intensive projects, long-term
infrastructure investments, and complex procurement mechanisms, presents elevated
financial, operational, and corruption-related risks. This study aims to develop and
empirically substantiate an improved model for organizing and implementing internal
audit services in ministries and agencies, using the Ministry of Construction of the
Republic of Uzbekistan as a case study.
The research integrates institutional analysis, risk-based auditing methodology,
comparative international benchmarking, and performance indicator modeling. A
mixed-method research design was applied, including document analysis, expert
interviews (n=28), audit case evaluation (2019–2024), and quantitative modeling of
internal control effectiveness indicators. Statistical analysis (correlation coefficients,
regression modeling, risk-weighted performance index) demonstrates that the
integration of risk-based planning, digital audit platforms, and KPI-driven evaluation
increases audit efficiency by 27–34% compared to traditional compliance-based
approaches.
The scientific novelty of the research lies in proposing a digital-integrated risk-
based internal audit framework tailored to the construction sector, incorporating
predictive analytics, performance scoring matrices, and automated compliance
tracking. The findings confirm that strengthening institutional independence,
introducing real-time monitoring systems, and implementing performance-based audit
evaluation significantly reduce financial losses, improve project delivery timelines, and
enhance governance transparency.
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