Ostonokulov Azamat Abdukarimovich
Professor of the Department of “Budget Accounting and Treasury”,
TSUE, Tashkent, Uzbekistan,
Email:a.ostonokulov@tsue.uz ,
ORCID:0000-0003-2792-3174
Khamidova Zarifa Urol qizi,
Associate Professor of the Department of “Budget Accounting and Treasury”
TSUE, Tashkent, Uzbekistan.
ORCID:0000-0002-9785-4170
Abstract. This article provides a conceptual, methodological and practical comparative analysis of the national standards regulating the activities of internal audit services of state bodies and organizations with the international standards of internal audit (GIAS 2024). The main idea of the study is that although the current national standards have created the necessary basis for documenting budgetary discipline, legality, financial control and internal audit activities, modern international standards interpret internal audit not only as a control mechanism that identifies errors and shortcomings, but also as an independent assurance, advisory and forecasting function that serves to create, protect and preserve the value of the organization. From this point of view, the article develops directions for methodological improvement in the areas of the purpose, independence, ethics and professionalism of internal audit, risk-based planning, execution of audit assignments, evidence assessment, quality assurance, digital and remote audit, assessment of performance indicators and monitoring of recommendations.
Keywords: internal audit, public sector, risk-based planning, audit methodology, quality assessment, professional courage, evidence, analytical procedures, budgetary discipline.