Important aspects of improving the internal audit of off budget funds in Uzbekistan

Authors

  • Eshmuradov Mukhiddin Norbuta Ugli Master degree student, BXN-3, Tashkent Institute of Finance, Tashkent, Uzbekistan
  • Ostonokulov Azamat Abdukarimovich

Keywords:

Internal audit, budget, analysis of the reliability, validity, financial control departments

Abstract

In recent years, when audit activities are developing steadily in our republic, special attention is being paid to reforms for the strategic development of the economy. After all, the need for audit services is increasing year by year. Also, according to the Decree of the President of the Republic of Uzbekistan "On the Strategy of Actions for the Further Development of the Republic of Uzbekistan", it is established to ensure the transparency of information about the funds of the budget system by adapting them to the international standards of accounting in the public sector. As a result of the gradually implemented reforms in the budget system, excellent normative legal documents and organizational frameworks related to the execution of the State budget were formed. Implementation of the state budget on the basis of these regulatory documents has been ensuring mutual compatibility of budget revenues and expenses.

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Published

2022-12-12

How to Cite

Norbuta Ugli, E. M., & Abdukarimovich, O. A. (2022). Important aspects of improving the internal audit of off budget funds in Uzbekistan. International Journal of Economic Perspectives, 16(12), 32–46. Retrieved from http://www.ijeponline.org/index.php/journal/article/view/451

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Section

Peer Review Articles