Fayziev Shakhobitdin Nuritdinovich
Candidate of Economic Sciences (PhD),
Associate Professor at Department of Audit
Tashkent State University of Economics
Email: Fsh_audit@mail.ru
ORCID: 0000-0001-8793-5770
Mamatkulov Khaybullo Narzullayevich
Head of the Department of Finance and Economics,
Senior Lecturer at Department of Audit
Tashkent State University of Economics
ORCID: 0009-0002-5003-6207
Abstract: This article analyzes the theoretical and methodological foundations and the practical significance of preliminary control of high-risk events in organizing internal audit in budgetary institutions. The study summarizes the scientific views of foreign and local scholars justifying the necessity of shifting from the traditional, retrospective-control-based model of internal audit to a risk-oriented, preventive model. Based on the international frameworks of COSO, INTOSAI, and the Institute of Internal Auditors (IIA), the article examines the criteria for identifying high-risk events, methods of their classification, and ways of implementing preliminary control mechanisms in the practice of budgetary institutions. Legal and regulatory documents adopted within the framework of reforming the state financial control system in the Republic of Uzbekistan are analyzed, and concrete proposals and recommendations for strengthening preliminary control in the activities of internal audit services are developed.
Key words: internal audit, budgetary institutions, risk-based approach, preliminary control, high-risk events, internal control system, state financial control, COSO, INTOSAI, risk management.
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