Internal control and internal audit in the budgets of the budget system

Abdurakhmanov Ramazon Abdullayevich

doi:10.30574/ijsra.2026.18.3.0511

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Internal control and internal audit in the budgets of the budget system

Abdurakhmanov Ramazon Abdullayevich ^*

PhD., Senior Lecturer, Tashkent State University of Economics

Review Article

International Journal of Science and Research Archive, 2026, 18(03), 700-705

Article DOI: 10.30574/ijsra.2026.18.3.0511

DOI url: https://doi.org/10.30574/ijsra.2026.18.3.0511

Publication history

Received on 03 February 2026; revised on 08 March 2026; accepted on 11 March 2026

Abstract

This study examines the role and significance of internal control and internal audit in the budgets of the budget system as key components of modern public financial management. The research analyzes the institutional and functional characteristics of internal financial control mechanisms and their contribution to ensuring transparency, fiscal discipline, and efficiency in the use of public funds. The findings indicate that strengthening internal control and internal audit mechanisms contributes to improving budget governance, preventing financial irregularities, and enhancing the overall effectiveness of public expenditure management.

Keywords

Budget system; Internal control; Internal audit; Public financial management; Fiscal discipline; Financial transparency

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How to cite this article

Abdurakhmanov Ramazon Abdullayevich. Internal control and internal audit in the budgets of the budget system. International Journal of Science and Research Archive, 2026, 18(03), 700-705. Article DOI: https://doi.org/10.30574/ijsra.2026.18.3.0511.

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