DAVLAT MOLIYAVIY NAZORATI VA AUDITIDA INTOSAI ISSAI STANDARTLARIGA MUVOFIQLIKNI BAHOLASH: O‘ZBEKISTON TAJRIBASI VA SUN’IY INTELLEKT TEXNOLOGIYALARI

Authors

  • M. Toshtemirov A. Bank-moliya akademiyasi “Davlat moliyaviy nazorati va auditi” yo‘nalishi magistranti
  • Sh. Akromov Sh. Toshkent Kimyo xalqaro universiteti “Bank ishi va buxgalteriya hisobi” kafedrasi v. b. dotsenti PhD https://orcid.org/0009-0007-4309-2944

DOI:

https://doi.org/10.5281/zenodo.23841816

Abstract

O‘zbekiston Respublikasi Hisob palatasining Oliy audit organlari xalqaro tashkiloti (INTOSAI) tomonidan ishlab chiqilgan ISSAI xalqaro standartlariga muvofiqligi va ularni faoliyatga integratsiya qilish darajasi sifat va konseptual baholash yondashuvlari asosida o‘rganilgan. Tadqiqot doirasida davlat auditida sun’iy intellekt (AI) va mashinali o‘rganish (Machine Learning) algoritmlarini, xususan, anomaliyalarni aniqlash (Anomaly Detection) hamda uzluksiz audit (Continuous Auditing) modellarini joriy etishning institutsional va operatsion imkoniyatlari ilmiy-amaliy jihatdan asoslangan. Tizimda aniqlangan «islohotlar asimmetriyasi» va «raqamli uzilish» muammolarini bartaraf etish bo‘yicha moslashuvchan baholash tizimi hamda amaliy tavsiyalar taklif etilgan.

Keywords

INTOSAI ISSAI standartlari, Hisob palatasi, davlat moliyaviy nazorati, sun’iy intellekt, raqamli audit, uzluksiz audit, institutsional mustaqillik, O‘zbekiston

References

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  2. 2.O‘zbekiston Respublikasi Prezidentining 2025-yil 18-dekabrdagi PF-252-son «Davlat xarajatlari ustidan jamoatchilik va fuqaroviy audit mexanizmlarini kengaytirish to‘g‘risida»gi Farmoni. – URL: https://www.lex. uz/uz/docs/-7926706 .
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Published

2026-10-31

How to Cite

A., M. T., & Sh., S. A. (2026). DAVLAT MOLIYAVIY NAZORATI VA AUDITIDA INTOSAI ISSAI STANDARTLARIGA MUVOFIQLIKNI BAHOLASH: O‘ZBEKISTON TAJRIBASI VA SUN’IY INTELLEKT TEXNOLOGIYALARI. GREEN ECONOMY AND DEVELOPMENT, 4(10), 70–74. https://doi.org/10.5281/zenodo.23841816

Issue

Vol. 4 No. 10 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 10-son

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Articles

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Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT

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This work is licensed under a Creative Commons Attribution 4.0 International License.

DOI

https://doi.org/10.5281/zenodo.23841816

Pages

70-74

Citation

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Vol. 4 No. 10 (2026): «Yashil iqtisodiyot va taraqqiyot» jurnali 10-son