DAVLAT XARIDLARI JARAYONIDA ICHKI AUDIT SAMARADORLIGINI OSHIRISH YO‘NALISHLARI (XORIJIY TAJRIBA ASOSIDA)
Abstract
Maqolada davlat xaridlari jarayonida ichki audit samaradorligini oshirishga doir xorijiy tajriba tadqiq etilgan. INTOSAIning davlat xaridlarini audit qilish bo‘yicha yo‘riqnomalari, Ichki auditorlar institutining (IIA) “Uch chiziqli modeli” va Janubiy Koreyaning raqamli davlat xaridlari tizimi (KONEPS) doirasidagi ichki nazorat amaliyoti tahlil qilingan hamda ular O‘zbekistondagi amaldagi me’yoriy-huquqiy baza bilan taqqoslangan. Tahlil natijasida ichki auditning institutsional mustaqilligini mustahkamlash, xavfga asoslangan metodologiyani joriy etish va raqamli ma’lumotlardan foydalanish imkoniyatlarini kengaytirishga doir tavsiyalar ishlab chiqilgan.
References
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O‘zbekiston Respublikasi Vazirlar Mahkamasining 2022 yil 1 avgustdagi 416-son “Davlat organlari va tashkilotlarining ichki audit xizmati to‘g‘risidagi namunaviy nizomni tasdiqlash haqida”gi qarori (2025 yil 16 iyuldagi 446-son qarori tahririda).
O‘zbekiston Respublikasi Prezidentining 2025 yil 18 dekabrdagi PF-252-son “Davlat auditi va moliyaviy nazorati faoliyatini yanada takomillashtirishga doir qo‘shimcha chora-tadbirlar to‘g‘risida”gi Farmoni.
O‘zbekiston Respublikasi Prezidentining 2025 yil 26 dekabrdagi PF-259-son “Davlat xaridlari tizimida raqobat muhiti va shaffoflikni ta’minlash bo‘yicha navbatdagi chora-tadbirlar to‘g‘risida”gi Farmoni.
O‘zbekiston Respublikasi Vazirlar Mahkamasining 2024 yil 20 dekabrdagi 865-son “2025–2027 yillarda davlat xaridlari tizimini takomillashtirish va rivojlantirish strategiyasini tasdiqlash to‘g‘risida”gi qarori.
