Khusainov Khasan Baratovich
Doctoral student at Tashkent State
University of Economics
E-mail: khusainovkhasa@gmail.com
ORCID:0042-0045-0520-0022
Abstract: This study provides a comprehensive analysis of issues related to increasing the effectiveness of internal audit in budgetary organizations. The internal audit system is an important management tool that ensures the efficient, targeted, and lawful use of financial resources in budgetary organizations. The effectiveness of internal audit activities plays a significant role in strengthening budgetary discipline, preventing financial violations, and ensuring transparency and accountability in organizational activities. The study reveals the essence of the concept of internal audit, its functions and objectives, as well as its role in the activities of budgetary organizations. In addition, the current state of the organization of the internal audit system is analyzed, and existing problems and shortcomings are identified. Particular attention is paid to the application of a risk-based approach in internal audit, planning processes, evaluation of audit results, and their impact on managerial decision-making. The paper substantiates the need to improve the regulatory and legal framework, enhance the professional qualifications of audit personnel, introduce modern information technologies, and apply international auditing standards in order to increase the effectiveness of internal audit. The possibilities of strengthening control over the use of budgetary funds and reducing financial risks through the effective use of internal audit results are demonstrated. The results of the study are aimed at the further development of the internal audit system in budgetary organizations, increasing its effectiveness, strengthening the role of internal audit in the public financial management system, and developing scientific and practical conclusions and recommendations.
Keywords: budgetary organizations, audit, internal audit, financial violations, risks, budgetary discipline.