DAVLAT TASHKILOTLARIDA SAMARADORLIK AUDITINI JORIY ETISH MEXANIZMLARI
Keywords:
samaradorlik auditi, davlat moliyaviy nazorati, budjet samaradorligi, davlat boshqaruvi, audit metodologiyasi, davlat sektori.Abstract
Mazkur maqolada davlat tashkilotlari faoliyatida samaradorlik auditini joriy etishning nazariy va amaliy jihatlari tahlil qilingan. Davlat moliyaviy nazorat tizimida samaradorlik auditining ahamiyati, uning asosiy tamoyillari hamda xalqaro tajriba asosida joriy etish mexanizmlari ko‘rib chiqilgan.
Tadqiqot davomida davlat sektorida resurslardan foydalanish samaradorligi, budjet mablag‘larining natijadorligi hamda boshqaruv qarorlarining iqtisodiy samaradorligi tahlil qilindi. Tadqiqot natijasida davlat tashkilotlarida samaradorlik auditini joriy etishning institutsional, tashkiliy va metodologik mexanizmlari ishlab chiqildi.
References
1. Arens A., Elder R., Beasley M. Auditing and Assurance Services.
2. INTOSAI. Performance Audit Guidelines.
3. OECD. Public Sector Governance and Performance Audit.
4. Diamond J. Public Financial Management.
5. Pollitt C., Bouckaert G. Public Management Reform.
6. Power M. The Audit Society.
7. Shah A. Budgeting and Budgetary Institutions.
8. Premchand A. Government Budgeting and Expenditure Controls.
9. World Bank. Public Expenditure Management Handbook.
10. OECD. Government at a Glance.
11. INTOSAI ISSAI Standards.
12. Khan A., Hildreth W. Public Financial Management.
13. Allen R., Tommasi D. Managing Public Expenditure.
14. OECD Performance Budgeting.
15. Wildavsky A. Budgetary Process.
16. Schick A. Modern Budgeting.
17. O‘zbekiston Respublikasi Budjet kodeksi.
18. O‘zbekiston Respublikasi “Audit faoliyati to‘g‘risida”gi qonuni.
19. Davlat moliyaviy nazorati bo‘yicha normativ hujjatlar.
20. INTOSAI Development Initiative materials.
21. OECD Public Governance Reviews.
22. Public Sector Audit Studies.
23. Government Accountability Research.
24. Auditor General’s Office Reports. – Tashkent, 2022.
25. INTOSAI Guidelines on Performance Audit. – 2021.
26. OECD (2019). Performance Auditing in the Public Sector.
27. O‘zbekiston Respublikasi Moliya Vazirligi. Davlat moliyasi va audit nazariyasi. – Toshkent, 2021.
