NODAVLAT OLIY TA’LIM MUASSASALARI ICHKI AUDITINI TAKOMILLASHTIRISHDA XORIJIY TAJRIBALAR
Keywords:
ichki audit, nodavlat oliy ta’lim, xalqaro tajriba, moliyaviy boshqaruv, audit standarti, universitet, shaffoflikAbstract
ushbu maqolada O‘zbekistondagi nodavlat oliy ta’lim muassasalarida ichki audit tizimini joriy etish va uni takomillashtirish zaruriyati asoslab berilgan. Xalqaro tajriba – AQSh, Buyuk Britaniya, Germaniya va Janubiy Koreya misolida – ichki auditning moliyaviy shaffoflik, hisobdorlik va samarali boshqaruvdagi o‘rni tahlil qilingan. O‘zbekiston NOTMlarida mavjud holat baholanib, ichki audit tizimi bo‘yicha mavjud muammolar va imkoniyatlar ko‘rsatib o‘tilgan. Maqola yakunida milliy standartlarni ishlab chiqish, auditorlar malakasini oshirish va ichki auditni boshqaruv tizimiga integratsiyalash bo‘yicha amaliy tavsiyalar berilgan.
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