MOLIYAVIY MUSTAQILLIK TIZIMIGA ICHKI AUDIT, RISK-MENEJMENT VA KORPORATIV BOSHQARUV MEXANIZMLARINI INTEGRATSIYALASH
Keywords:
moliyaviy mustaqillik, ichki audit, risk-menejment, korporativ boshqaruv, kuzatuv kengashi, Three Lines, risk appetite, assurance, riskga asoslangan audit.Abstract
Maqolada davlat oliy ta’lim tashkilotlarining moliyaviy mustaqilligi sharoitida ichki audit, risk-menejment va korporativ boshqaruvni yagona boshqaruv konturiga integratsiyalash mexanizmi asoslanadi. ISO 31000, COSO ERM, IIA Three Lines modeli va Global Internal Audit Standards tamoyillari asosida “vakolat – risk – nazorat – assurance – strategik natija” modeli hamda riskga asoslangan audit ustuvorligini aniqlash yondashuvi taklif etiladi.
References
1. O‘zbekiston Respublikasi Prezidentining 2021-yil 24-dekabrdagi PQ-61-son “Davlat oliy ta’lim muassasalariga moliyaviy mustaqillik berish chora-tadbirlari to‘g‘risida”gi qarori.
2. O‘zbekiston Respublikasi Prezidentining 2021-yil 24-dekabrdagi PQ-60-son “Davlat oliy ta’lim muassasalarining akademik va tashkiliy-boshqaruv mustaqilligini ta’minlash bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida”gi qarori.
3. O‘zbekiston Respublikasi Prezidentining 2026-yil 10-apreldagi PF-58-son “Oliy ta’lim, fan va innovatsiyalar tizimini takomillashtirishning qo‘shimcha chora-tadbirlari to‘g‘risida”gi Farmoni.
4. ISO. ISO 31000:2018 Risk management — Guidelines. Geneva: International Organization for Standardization, 2018.
5. Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enterprise Risk Management — Integrating with Strategy and Performance. 2017.
6. The Institute of Internal Auditors. The IIA’s Three Lines Model: An Update of the Three Lines of Defense. Lake Mary, FL: IIA, 2020.
7. The Institute of Internal Auditors. Global Internal Audit Standards. IPPF 2024. Issued January 9, 2024; effective January 9, 2025.
8. Yan H. Internal Audit Structure and Risk Management: Evidence From Public US Universities // International Journal of Auditing. 2025. Vol. 29, No. 3. P. 400–420. DOI: 10.1111/ijau.12376.
9. Rumiyati R., Nusa N.D. Strengthening governance in higher education: The role of internal audit as the third line of defense // JIFA (Journal of Islamic Finance and Accounting). 2024. Vol. 7, No. 1. DOI: 10.22515/jifa.v7i1.8055.
10. Abdullah M., Shukor Z.A., Rahmat M.M., et al. Exploring the oversight of risk management in UK higher education institutions: the case of audit committees // Accounting Forum. 2019. Vol. 43, No. 4. DOI: 10.1080/01559982.2019.1605872.
