BUDJET TASHKILOTLARIDA MOLIYAVIY NAZORAT VA ICHKI AUDIT TIZIMINI TAKOMILLASHTIRISH
Article Sidebar
Main Article Content
Аннотация:
Bozor munosabatlari sharoitida davlat moliyasining samarali boshqarilishi har qanday iqtisodiyotni barqaror rivojlantirishning asosiy omillaridan biri hisoblanadi. Xususan, budjet mablag‘larining maqsadli, qonuniy va oqilona sarflanishi ustidan samarali moliyaviy nazorat va ichki audit tizimini tashkil etish davlat boshqaruvi tizimining ajralmas qismi bo‘lib xizmat qiladi. Hozirgi davrda O‘zbekiston Respublikasida ushbu yo‘nalishda muhim islohotlar amalga oshirilayotgan bo‘lsa-da, ichki audit va moliyaviy nazorat tizimining zamonaviy talablar asosida rivojlanishi ustuvor vazifalardan biri bo‘lib qolmoqda.
Article Details
Как цитировать:
Библиографические ссылки:
O‘ZBEKİSTON RESPUBLİKASİ PREZİDENTİNİNG 2020-YİL 8-OKTABRDAGİ PQ–4851-SON QARORİ “DAVLAT MOLİYAVİY NAZORATİ TİZİMİNİ TAKOMİLLASHTİRİSH CHORA-TADBİRLARİ TO‘G‘RİSİDA”.
O‘ZBEKISTON RESPUBLIKASI MOLIYA VAZIRLIGINING “ICHKI AUDIT FAOLIYATINI TASHKIL ETISH VA YURITISH TARTIBI TO‘G‘RISIDA”GI YO‘RIQNOMASI.
O‘ZBEKISTON RESPUBLIKASI HISOB PALATASI TO‘G‘RISIDAGI QONUN, 2019-YIL 13-NOYABR.
LAKIS V., NEMANYTĖ J. (2014). REKOMENDACIJŲ REIKŠMĖ UŽTIKRINANT VEIKLOS AUDITO REZULTATYVUMĄ VIEŠAJAME SEKTORIUJE. IMMUNOTECHNOLOGY, 67, 63–75.
RAZIŪNIENĖ D., VERBICKAITĖ G. (2019). REIKŠMINGUMO TAIKYMAS FINANSINIO AUDITO METU: LIETUVOS AUDITORIŲ POŽIŪRIS. SCIENCE AND STUDIES OF ACCOUNTING AND FINANCE: PROBLEMS AND PERSPECTIVES.
KOVAČ (2011). INTERNAL AUDITING AS A TOOL FOR IMPROVING EFFICIENCY IN PUBLIC HEALTH.
INTOSAI (2004). INTOSAI GOV 9100: GUIDELINES FOR INTERNAL CONTROL STANDARDS FOR THE PUBLIC SECTOR. INTERNATIONAL ORGANIZATION OF SUPREME AUDIT INSTITUTIONS.
OECD (2018). PUBLIC INTERNAL CONTROL SYSTEMS IN THE EUROPEAN UNION. SIGMA PAPER NO. 55.
BARANOV P. (2015). TOWARDS THE PROBLEM OF EXISTENCE OF THE SCIENTIFIC THEORY OF AUDIT. SYNTHESIS, 715–718.
WORLD BANK (2019). ENHANCING GOVERNMENT EFFECTIVENESS AND TRANSPARENCY: THE FIGHT AGAINST CORRUPTION.
INSTITUTE OF INTERNAL AUDITORS (2011). INTERNAL AUDIT CAPABILITY MODEL (IA-CM) FOR THE PUBLIC SECTOR.
Gergely Mohl (2012). The application of the theory of belief functions in the audit of financial statements.