Ta'lim fidoyilari
Murodova D.J
Khojiyeva S.Sh
10.5281/zenodo.19453385
Annotatsiya
This article examines the importance and effectiveness of digitization in the management of internal audit in the public sector. The study proceeds from the premise that internal audit in government institutions is no longer limited to periodic inspection of compliance procedures, but has become a strategic function that supports accountability, risk management, internal control, and value creation. Under conditions of expanding public expenditure, complex regulatory systems, digital service delivery, and rising citizen expectations, conventional audit methods based on fragmented documentation and manual sampling are increasingly insufficient.
Kalit so'zlar:
internal audit, public sector, digitization, audit management, data analytics, public financial management, internal control.
Foydalanilgan adabiyotlar
1. The Institute of Internal Auditors. Building an Effective Internal Audit Function in the Public Sector. Lake Mary, FL: The Institute of Internal Auditors, 2024. 2. Internal Audit Foundation, AuditBoard. Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis. Analyzing the Impact of 2020 on Internal Audit Functions’ Implementation of Technology. Lake Mary, FL: Internal Audit Foundation, 2021. 3. Rivero del Paso L., Pattanayak S., Uña G., Tourpe H. Digital Solutions Guidelines for Public Financial Management. IMF Technical Notes and Manuals 2023/07. Washington, DC: International Monetary Fund, 2023. 4. Hlacs A., Wells H. Using Digital Technology to Strengthen Oversight of Public Procurement in Portugal: The Use of Data Analytics and Machine Learning by the Tribunal de Contas. OECD Working Papers on Public Governance, No. 83. Paris: OECD Publishing, 2025. 5. OECD. Good Practice Principles for Data Ethics in the Public Sector. Paris: OECD Publishing, 2021.
