Ta'lim fidoyilari
Ibragimova Iroda Rashidovna
Samatova Shoxida Umar qizi
10.5281/zenodo.19236488
Annotatsiya
This research investigates the modernization of internal audit and accounting systems in
Uzbekistan’s public sector, aligned with the Fiscal Strategy for 2026–2028. [1] The rapid
expansion of budget expenditures—which are expected to reach 484.7 trillion UZS by
2028—requires a shift from human oversight to Artificial Intelligence (AI) and FinTech
driven “Smart Auditing,” even with a “B+” PEFA rating. [2] The study suggests a strategy
roadmap that includes a new Law on Internal Control [4] and a Digitization Concept [5] by
examining data from 15 ministries [3] and sectoral spending trends in infrastructure and
education. According to the results, digital integration can guarantee 100% transaction
transparency and increase spending efficiency by 25–30% [6].
Kalit so'zlar:
Fiscal Strategy 2026-2028, Internal Audit, Public Finance, AI, FinTech,
PEFA Rating, Fraud Detection, Budgetary Organizations.
Foydalanilgan adabiyotlar
Ministry of Economy and Finance of the Republic of Uzbekistan. (2024). Fiscal Strategy for 2025–2027 and Budget Outlook for 2028. Tashkent: MEF. (Byudjet xarajatlari prognozi 484.7 trln so’m ko’rsatilgan rasmiy hujjat). 2. World Bank & PEFA Secretariat. (2022/2023). Public Expenditure and Financial Accountability (PEFA) Assessment Report for Uzbekistan. (O’zbekistonning “B+” reytingi qayd etilgan xalqaro hisobot). ISSN 2181-2160 JIFactor: 9.10 TA’LIM FIDOYILARI 3. Department of Internal Audit, Ministry of Economy and Finance. (2024). Report on the Risk-Based Assessment of Internal Audit Services in 15 Line Ministries. Official Publication. (Vazirliklar tahlili va metodologik qo’llab-quvvatlash hisoboti). 4. Legislative Chamber of the Oliy Majlis. (2024-2025). Draft Concept for the Law on State Internal Control and Internal Audit. (Yangi qonun loyihasi va tizimlashtirish zarurati haqidagi strategik reja). 5. Cabinet of Ministers of the Republic of Uzbekistan. (2024, March). Concept for Digitizing Internal Audit Service Activities in Public Sector Organizations. Decree No. 128/416. (Raqamlashtirish va AI yordamchilarini joriy etish bo’yicha normativ asos). 6. Cabinet of Ministers of the Republic of Uzbekistan (2024) Development Strategy for 2025–2030: Enhancing Transparency and Accountability in Public Finance Management. Tashkent: Government Publishing House. 7. International Institute of Internal Auditors (IIA) & IMF Study. (2023). Impact of Digital Transformation on Public Expenditure Efficiency. (Raqamli integratsiya hisobiga 25-30% samaradorlik oshishi bo’yicha xalqaro qiyosiy tahlil ma’lumotlari). 8. Department of Internal Audit (2024) Report on the Risk-Based Performance Assessment of Internal Audit Services in 15 Line Ministries and Agencies. Tashkent: Ministry of Economy and Finance. 9. Appelbaum, D., Kogan, A. and Vasarhelyi, M. A. (2018) ‘Analytical procedures in external auditing: A comprehensive literature review’, Journal of Accounting Literature, 40(1), pp. 56-81. 10. Heald, D. (2023) ‘Digitalization and Public Sector Transparency: Reducing Information Asymmetry’, International Review of Administrative Sciences, 89(2), pp. 112-129. 11. Issa, H. and Kogan, A. (2021) ‘Artificial Intelligence in Audit: Current Trends and the Implementation of Fraud Detection Models’, Journal of Emerging Technologies in Accounting, 18(2), pp. 45-63. 12. UK NAO (Buyuk Britaniya Milliy Audit Ofisi) tajribasi va Cloud Data uchun: (National Audit Office, 2023).
