Bekhzod Mirzoev,
Leading Specialist of the Audit and Financial Control Sector
of the Administration of the President of the Republic of Uzbekistan,
Tashkent, Uzbekistan. E-mail: bmirzoev4284@gmail.com
ORCID: 0009-0000-8761-0861
Abstract: Targeted, targeted and effective spending of funds in the budget system not only ensures the stability of the state budget, but also serves to increase the well-being of the population as a result of the development of social infrastructure and strengthening of economic indicators. A system of state financial control over effective management of state financial resources and targeted and rational use of budget funds is implemented. On the other hand, in the process of budget implementation, the introduction of new directions in financial relations, the large-scale use of information systems, the increase in the volume and directions of spending budget funds, in order to ensure the effective spending of budget funds, there is a need to improve the state financial control system in an organic way. In this article, the necessity and importance of performance audit in the implementation of the state budget is theoretically and methodologically based. The emergence, development, and implementation directions of the efficiency audit in the state financial control system have been revealed based on the study of foreign experiences and scientific research developments. An the article, it is explained what aspects should be paid attention to in the system of state financial control of our country, in the organization of efficiency audit in practice. In order to achieve the goal of writing the article, a number of legal and scientific-practical sources were studied, the experiences of foreign countries were compared and analyzed. As a result, based on the main principles of the efficiency audit, in the process of organizing and conducting it in practice, formulating the goals and questions of the efficiency audit, developing the main evaluation criteria of the efficiency audit, determining the available resources and direct and final results, forming conclusions on the results of the control event, and preparing proposals (recommendations) recommendations are given. The rules and stages of organizing an efficiency audit in the course of budget execution, as well as its inextricable connection with other audit operations in conducting an audit, are explained. Conclusions on the organization of the efficiency audit were formed, and scientific proposals and practical recommendations aimed at improvement were developed.
Key words: public audit, public financial control, internal audit, financial audit, compliance audit, control, performance audit.