NODAVLAT OLIY TA’LIM MUASSASALARI ICHKI AUDITI: XALQARO TAJRIBA VA O‘ZBEKISTON UCHUN TAKLIFLAR
Abstrak
Ushbu maqolada O‘zbekiston nodavlat oliy ta’lim muassasalarida ichki audit tizimini joriy etish va takomillashtirish zaruriyati asoslangan. Tadqiqot davomida AQSh, Buyuk Britaniya, Germaniya va Janubiy Koreya tajribalari tahlil qilinib, ularning moliyaviy nazorat, hisobdorlik, ichki nazorat standartlari va audit faoliyati tashkiloti borasidagi yondashuvlari qiyosiy baholandi. O‘zbekiston tajribasi bilan xalqaro ko‘rsatkichlar solishtirilib, NOTMlar ichki audit bo‘yicha tizimli muammolarga ega ekani aniqlangan. Xulosa sifatida milliy standartlarni ishlab chiqish, auditorlar malakasini oshirish va ichki auditni NOTMlar boshqaruvining ajralmas qismiga aylantirish bo‘yicha aniq tavsiyalar ishlab chiqilgan.
Iqtiboslar
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