IMPROVING FINANCIAL PERFORMANCE AUDITING IN THE PUBLIC SECTOR
Keywords:
Public sector audit, financial performance auditing, Uzbekistan, accountability, public financial management, INTOSAI, Supreme Audit Institution (SAI), audit reforms, digital audit, transparencyAbstract
The efficiency and transparency of public financial management significantly depend on the quality of financial performance audits. This article investigates the current state and challenges of financial performance auditing in the public sector of Uzbekistan. It highlights the gap between normative frameworks and practical implementation, evaluates audit effectiveness using global standards, and provides data-driven recommendations for reform. By utilizing qualitative and quantitative methods, the study identifies institutional weaknesses, proposes capacity-building strategies, and underscores the necessity of digital auditing tools to enhance accountability. The research contributes to modernizing Uzbekistan’s public audit system in alignment with international best practices such as INTOSAI standards.
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