IMPROVING THE METHODOLOGY OF PUBLIC AUDIT IN THE SYSTEM OF STATE FINANCIAL CONTROL
DOI:
https://doi.org/10.5281/zenodo.21339160Keywords:
public audit, state financial control, Accounts Chamber, risk-based audit, performance audit, INTOSAI, GAO, NAO, PEFA, digital audit, internal control.Abstract
This article analyzes the issues of improving the methodology of public audit within the system of
state financial control on the basis of international standards and foreign experience. The study comparatively
examines INTOSAI standards, the U.S. GAO “Yellow Book”, the UK National Audit Officeʻs “value for money”
approach, the methodology of the European Court of Auditors, the PEFA assessment framework, as well as
the ongoing reforms implemented in Uzbekistan. The article develops scientific and practical proposals for
improving public audit methodology through risk-based planning, performance auditing, digitalized control,
quality management, the audit evidence chain, and monitoring the implementation of audit recommendations.
References
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Presidential Decree No. DP-252 of December 18, 2025 “On additional measures to further improve the
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