IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGET ORGANIZATIONS

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Issue: Vol. 5 No. 4 : Eurasian Journal of Law, Finance and Applied Sciences
Section: Статьи
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Termiz Economic and Service University (TSIU) State Financial Control and Auditing Department of Master's Degree 1st course
info@in-academy.uz

Abstract:

This paper explores the significance of financial control and internal audit services in public sector budget organizations. It identifies key challenges in the current systems and proposes actionable strategies to enhance transparency, accountability, and operational efficiency. The use of digital tools and risk-based auditing frameworks is emphasized as critical to improving governance and fiscal discipline.

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How to Cite:

Shaymardanova , S. . (2025). IMPROVING FINANCIAL CONTROL AND INTERNAL AUDIT SERVICES IN BUDGET ORGANIZATIONS. Eurasian Journal of Law, Finance and Applied Sciences, 5(4), 165–167. Retrieved from https://in-academy.uz/index.php/EJLFAS/article/view/50601

References:

INTOSAI (International Organization of Supreme Audit Institutions). “Guidelines for Internal Control Standards for the Public Sector.”

OECD (2020). Public Financial Management and Budgeting.

COSO (2017). Enterprise Risk Management – Integrating with Strategy and Performance.

World Bank (2022). Improving Public Sector Financial Management through Technology.