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<article xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:ali="http://www.niso.org/schemas/ali/1.0/" article-type="research-article" dtd-version="1.3" xml:lang="uz">
  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher-id">research-focus</journal-id>
      <journal-title-group>
        <journal-title>Research Focus International Scientific Journal</journal-title>
        <abbrev-journal-title abbrev-type="publisher">Research Focus</abbrev-journal-title>
      </journal-title-group>
      <issn pub-type="epub" publication-format="electronic">2181-3833</issn>
      <publisher>
        <publisher-name>Ilm-fan va innovatsiyalar akademiyasi</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.66073/researchfocus.v2i1.2879</article-id>
      <article-id pub-id-type="other" assigning-authority="relibrary.uz">REL-A-013815</article-id>
      <title-group>
        <article-title xml:lang="uz">BUDJET TASHKILOTLARIDA ICHKI AUDIT FAOLIYATINING NAZARIY XAMDA AMALIY JIHATLARI</article-title>
        <trans-title-group xml:lang="en">
          <trans-title>THEORETICAL AND PRACTICAL ASPECTS OF INTERNAL AUDIT ACTIVITY IN BUDGET ORGANIZATIONS</trans-title>
        </trans-title-group>
        <trans-title-group xml:lang="ru">
          <trans-title>ТЕОРЕТИЧЕСКИЕ И ПРАКТИЧЕСКИЕ АСПЕКТЫ ВНУТРЕННЕЙ АУДИТОРСКОЙ ДЕЯТЕЛЬНОСТИ В БЮДЖЕТНЫХ ОРГАНИЗАЦИЯХ</trans-title>
        </trans-title-group>
      </title-group>
      <contrib-group content-type="author">
        <contrib contrib-type="author">
          <string-name>Shukurov Fayzulla Bobonorovich</string-name>
          <aff>O‘zbekiston Respublikasi Bank Moliya Akademiyasi tinglovchisi</aff>
        </contrib>
        <contrib contrib-type="author">
          <string-name>Rashidov Farrux</string-name>
          <aff>Bank moliya akademiyasi Qayta tayyorlash va malaka oshirish fakulteti dekani PhD</aff>
        </contrib>
      </contrib-group>
      <pub-date publication-format="electronic" date-type="pub" iso-8601-date="2023-02-05">
        <day>05</day>
        <month>02</month>
        <year>2023</year>
      </pub-date>
      <pub-date date-type="collection">
        <year>2023</year>
      </pub-date>
      <volume>2</volume>
      <issue>1</issue>
      <fpage>357</fpage>
      <lpage>363</lpage>
      <permissions>
        <license xlink:href="https://creativecommons.org/licenses/by/4.0">
          <ali:license_ref>https://creativecommons.org/licenses/by/4.0</ali:license_ref>
          <license-p>Ushbu asar Creative Commons Attribution 4.0 International litsenziyasi asosida litsenziyalangan.</license-p>
        </license>
      </permissions>
      <self-uri xlink:href="https://relibrary.uz/REL-A-013815/"/>
      <abstract xml:lang="uz">
        <p>Maqolada Budjet tashkilotlarida ichki audit faoliyatining nazariy xamda amaliy jihatlari va byudjet tashkilotida ichki auditni samarali tashkil etish yo‘llari, ichki auditni maqsadi va vazifalari, prinsiplari, byudjet tashkilotlarida buxgalteriya bo‘limlari bo‘yicha tekshirish o‘tkazishni o‘z usullari, tekshiriladigan bo‘limlarni nazorat qilish ketma-ketligi bo‘yicha èndoshuvlar ko‘rib chiqilgan.</p>
      </abstract>
      <trans-abstract xml:lang="en">
        <p>In the article, theoretical and practical aspects of internal audit activities in budget organizations and ways of effective organization of internal audit in budget organizations, goals and tasks, principles of internal audit, methods of conducting audits of accounting departments in budget organizations, audited areas Agreements on the sequence of control of files are considered.</p>
      </trans-abstract>
      <trans-abstract xml:lang="ru">
        <p>В статье рассмотрены теоретические и практические аспекты деятельности внутреннего аудита в бюджетных организациях и пути эффективной организации внутреннего аудита в бюджетных организациях, цели и задачи, принципы внутреннего аудита, методы проведения проверок бухгалтерских служб в бюджетных организациях, проверяемые направления. о последовательности управления файлами.</p>
      </trans-abstract>
      <kwd-group xml:lang="uz">
        <kwd>byudjet tashkiloti</kwd>
        <kwd>ichki audit</kwd>
        <kwd>audit usullari</kwd>
        <kwd>samaradorlik</kwd>
        <kwd>auditor</kwd>
        <kwd>sifat</kwd>
        <kwd>baholash</kwd>
        <kwd>intizomli èndoshuv</kwd>
        <kwd>risk</kwd>
        <kwd>aktiv</kwd>
        <kwd>davlat mulki</kwd>
      </kwd-group>
      <kwd-group xml:lang="en">
        <kwd>budget organization</kwd>
        <kwd>internal audit</kwd>
        <kwd>audit methods</kwd>
        <kwd>efficiency</kwd>
        <kwd>auditor</kwd>
        <kwd>quality</kwd>
        <kwd>assessment</kwd>
        <kwd>disciplinary agreement</kwd>
        <kwd>risk</kwd>
        <kwd>asset</kwd>
        <kwd>state property</kwd>
      </kwd-group>
      <kwd-group xml:lang="ru">
        <kwd>бюджетная организatsiя</kwd>
        <kwd>внутренний аудит</kwd>
        <kwd>методы аудита</kwd>
        <kwd>эффективность</kwd>
        <kwd>аудитор</kwd>
        <kwd>качество</kwd>
        <kwd>оценка</kwd>
        <kwd>дисциплинарное взыскание</kwd>
        <kwd>риск</kwd>
        <kwd>актив</kwd>
        <kwd>государственное имущество</kwd>
      </kwd-group>
    </article-meta>
  </front>
  <back>
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  </back>
</article>
