IMPROVING THE METHODOLOGY FOR DETECTING AND ASSESSING FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS THROUGH INTERNAL AUDIT

Authors

  • Mulayev Farkhod Alisherovich Independent Researcher, Tashkent State University of Economics

Keywords:

Internal audit, detection methodology, assessment, materiality, audit sampling, audit evidence, prioritisation, budget organization, control weakness, public financial management.

Abstract

The thesis addresses the improvement of the methodology for detecting and assessing financial errors and irregularities in budget organizations through internal audit. The stages of the detection process are examined, the weaknesses of current practice are identified at each stage, and a structured multi-dimensional assessment procedure linking severity, recurrence and consequence to a predetermined audit response is proposed and presented in tabular form.

Downloads

Published

2026-06-09

Issue

Vol. 42 (2026): Global Congress

Section

Articles

How to Cite

IMPROVING THE METHODOLOGY FOR DETECTING AND ASSESSING FINANCIAL ERRORS AND IRREGULARITIES IN BUDGET ORGANIZATIONS THROUGH INTERNAL AUDIT. (2026). E Global Congress, 42, 200-204. https://eglobalcongress.com/index.php/egc/article/view/515