NODAVLAT OLIY TA’LIM MUASSASALARIDA ICHKI AUDIT XIZMATINI TASHKIL QILISHNING XORIJ TAJRIBASI
DOI:
https://doi.org/10.5281/zenodo.19052066Keywords:
ichki audit, nodavlat oliy ta’lim muassasalari, audit qo‘mitasi, riskga asoslangan audit, korporativ boshqaruv, ichki nazorat tizimi, audit rejalashtirish, monitoring, shaffoflik, xalqaro tajriba.Abstract
Mazkur maqolada nodavlat oliy ta’lim muassasalarida ichki audit xizmatini tashkil etishning xorijiy tajribasi
o‘rganilgan. Tadqiqotda AQSH, Kanada hamda Yevropa mamlakatlari oliy ta’lim muassasalarida ichki audit tizimini tashkil
etishning institutsional modeli, boshqaruv tuzilmasidagi o‘rni va faoliyat mexanizmlari tahlil qilingan. Xususan, ichki
auditning mustaqilligini ta’minlash, audit qo‘mitasi bilan o‘zaro aloqasi, riskga asoslangan audit rejalashtirish tizimi, audit
natijalarini monitoring qilish hamda shaffoflikni ta’minlash mexanizmlari yoritilgan. Tadqiqot natijalari shuni ko‘rsatadiki,
rivojlangan mamlakatlar tajribasida ichki audit korporativ boshqaruv tizimining muhim elementi sifatida faoliyat yuritib,
ta’lim muassasalarida risklarni boshqarish, ichki nazoratni takomillashtirish va strategik qarorlar qabul qilish jarayonini
qo‘llab-quvvatlaydi. Olingan natijalar asosida nodavlat oliy ta’lim muassasalarida ichki audit xizmatini tashkil etishning
samarali modeli bo‘yicha ilmiy-amaliy xulosalar ishlab chiqilgan
References
1. Higher Education Audit Committees Code of Practice. - 2020. - 19 p.
2. The University of Dublin, Trinity College. Internal Audit Charter [. - Dublin: The University of Dublin, Trinity College,
2025. - 6 p. - Approved by the Audit Committee: 27 May 2025; Approved by the Board: 04 June 2025.
3. The Institute of Internal Auditors. International Professional Practices Framework (IPPF). – Altamonte Springs, Florida:
IIA, 2017.
4. Committee of University Chairs. Higher Education Audit Committees Code of Practice. – London: CUC, 2020.
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