IMPROVING FINANCIAL PERFORMANCE AUDITING IN THE PUBLIC SECTOR
Schlagwörter:
Financial Performance Auditing, IPSAS, Uzbekistan, Public Sector, Internal Audit, Fiscal Transparency, Public Financial Management, OECD, Reform, Audit Standards.Abstract
This article explores the current state and improvement strategies for financial performance auditing in the public sector of Uzbekistan. The paper analyzes the ongoing reform process with a special focus on the adoption of International Public Sector Accounting Standards (IPSAS), the effectiveness of internal control mechanisms, and the integration of modern audit technologies. Utilizing national statistics, international benchmarks, and academic contributions from Uzbek researchers, this study identifies gaps and offers solutions for enhancing the transparency, accountability, and efficiency of public financial management. The findings suggest that by 2030, if IPSAS and institutional reforms are fully implemented, Uzbekistan can improve its fiscal governance index by 15-20%, aligning closer with OECD standards.
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