BUDJET TASHKILOTLARIDA MOLIYAVIY XATO VA NOMUVOFIQLIKLAR ICHKI AUDITINING INSTITUTSIONAL-TASHKILIY MEXANIZMI
DOI:
https://doi.org/10.5281/zenodo.22091971Abstract
Maqolada budjet tashkilotlarida moliyaviy xato va nomuvofiqliklar ichki auditining institutsionaltashkiliy
mexanizmi tadqiq etilgan. Ichki audit xizmatining maqomi, hisobdorlik chizig‘i, vakolatlari va funksional
mustaqilligi “uchta himoya chizig‘i” modeli asosida tahlil qilingan. Tadqiqot natijasida har bir moliyaviy xato va
nomuvofiqlikning aniqlanishidan to‘liq bartaraf etilishigacha bo‘lgan uzluksiz ichki audit izini ta’minlovchi “MXN-
01” ishchi hujjati hamda yagona identifikatsiya mexanizmi ishlab chiqilgan. Mexanizmning tuzilishi, rekvizitlari,
kodlash tartibi va monitoring bosqichlari asoslab berilgan.
Keywords
ichki audit xizmati, institutsional mexanizm, audit izi, ishchi hujjat, MXN-01, identifikatsiya kodi, uchta himoya chizig‘i, hisobdorlik, monitoring, budjet tashkilotiReferences
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