ICHKI AUDIT XIZMATI: BUDJET MABLAG‘LARINI SAMARALI BOSHQARISHDA OQIBAT EMAS, SABAB BILAN KURASHISH — BUDJET MABLAG‘LARINI TEJASHNING ASOSIY OMILLARIDAN BIRI
Keywords:
Ichki audit, budjet mablag‘lari, xavflarni boshqarish, davlat moliyasi, moliyaviy nazorat, risk-reyestr, davlat boshqaruvi, korrupsiyaviy xavflar, budjet intizomi, samaradorlik.Abstract
Mazkur tezisda davlat moliyaviy boshqaruvi tizimida ichki audit xizmatining budjet mablag‘laridan samarali foydalanishni ta’minlashdagi o‘rni tahlil qilingan. Muallif tomonidan ichki auditni faqat aniqlovchi nazorat mexanizmi emas, balki xavflarni oldindan aniqlovchi va ularning kelib chiqish sabablarini bartaraf etishga qaratilgan strategik boshqaruv instrumenti sifatida ko‘rish zarurligi asoslab berilgan. O‘zbekiston Respublikasi Vazirlar Mahkamasining 2025-yil 29-apreldagi 279-son qarori asosida davlat moliyasi sohasida xavflarni boshqarish tizimini joriy etishning institutsional mexanizmlari ko‘rib chiqilgan.
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