BUDJET TASHKILOTLARINI SAMARALI BOSHQARISHDA ICHKI AUDITNING ROLI
DOI:
https://doi.org/10.5281/zenodo.19680959Ключевые слова:
audit, boshqaruv faoliyati, budjet tashkiloti, ichki audit, mablag‘lar, samaradorlik, xo‘jalik faoliyati, hisobotАннотация
Ichki audit budjet tashkilotlarini samarali boshqarishning muhim asoslaridan biridir. Auditorlar davlat
resurslarining samarali va maqsadli boshqarilishini baholash orqali budjet tashkilotlarida javobgarlikni kuchaytirish, hisob
ma’lumotlarining haqqoniyligini ta’minlash hamda faoliyat samaradorligini oshirishga yordam beradi. Mazkur maqolada
ichki auditning budjet tashkilotlaridagi roli, nazorat usullari va uning asosiy tarkibiy qismlariga e’tibor qaratilgan. Tahlillar
natijasida ichki audit faoliyati budjet tashkilotlariga o‘z maqsadlariga natijador, samarali, iqtisodiy va axloqiy jihatdan
erishish imkonini berishi asoslandi. Shuningdek, u jamoatchilik oldida hisobdorlik va shaffoflikni ta’minlaydi.
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