Organizational aspects of internal control system in budget organizations and relationship with internal audit service
Today, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several factors that affect it. Factors affecting the inter...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2023-01-01
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| Series: | BIO Web of Conferences |
| Subjects: | |
| Online Access: | https://www.bio-conferences.org/articles/bioconf/pdf/2023/10/bioconf_ebwff2023_08010.pdf |
| _version_ | 1827806952054325248 |
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| author | Masharipov Ozod Khamidova Zarifa Tursunkulova Gulchiroy Azizov Olim |
| author_facet | Masharipov Ozod Khamidova Zarifa Tursunkulova Gulchiroy Azizov Olim |
| author_sort | Masharipov Ozod |
| collection | DOAJ |
| description | Today, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several factors that affect it. Factors affecting the internal control system are not only internal, but also external. When organizing internal control in the organization, it is necessary to take into account the influence of the external environment on the internal control system. Promotes publicizing the fight against corruption at the country level, implementation of effective measures and procedures in this area by budget organizations, dissemination of widely covered information in mass media and application of measures against offenders. On the other hand, employees of budget organizations also face the above situations, which leads to their punishment. Thus, the external environment also affects the management environment of the organization. Therefore, this article examines the ways of effective organization of internal control in the budget organization, special aspects of the organization of internal audit, different views on the concept of internal audit, the relationship between internal control and internal audit in the organization, approaches to the current state of the internal audit service in budget organizations. |
| first_indexed | 2024-03-11T21:49:09Z |
| format | Article |
| id | doaj.art-0a66117ce7d3477ca20756403a911048 |
| institution | Directory Open Access Journal |
| issn | 2117-4458 |
| language | English |
| last_indexed | 2024-03-11T21:49:09Z |
| publishDate | 2023-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | BIO Web of Conferences |
| spelling | doaj.art-0a66117ce7d3477ca20756403a9110482023-09-26T10:10:05ZengEDP SciencesBIO Web of Conferences2117-44582023-01-01650801010.1051/bioconf/20236508010bioconf_ebwff2023_08010Organizational aspects of internal control system in budget organizations and relationship with internal audit serviceMasharipov Ozod0Khamidova Zarifa1Tursunkulova Gulchiroy2Azizov Olim3Tashkent State Agrarian UniversityTashkent Institute of FinanceTashkent State Agrarian UniversityTashkent State Agrarian UniversityToday, in order to reduce the possible risks of the organization, an internal control system is established in any organization. In order to effectively organize internal control in budget organizations, it is necessary to take into account several factors that affect it. Factors affecting the internal control system are not only internal, but also external. When organizing internal control in the organization, it is necessary to take into account the influence of the external environment on the internal control system. Promotes publicizing the fight against corruption at the country level, implementation of effective measures and procedures in this area by budget organizations, dissemination of widely covered information in mass media and application of measures against offenders. On the other hand, employees of budget organizations also face the above situations, which leads to their punishment. Thus, the external environment also affects the management environment of the organization. Therefore, this article examines the ways of effective organization of internal control in the budget organization, special aspects of the organization of internal audit, different views on the concept of internal audit, the relationship between internal control and internal audit in the organization, approaches to the current state of the internal audit service in budget organizations.https://www.bio-conferences.org/articles/bioconf/pdf/2023/10/bioconf_ebwff2023_08010.pdfbudget organizationaccountinginternal auditaccounting policyinternal controlinternal auditor |
| spellingShingle | Masharipov Ozod Khamidova Zarifa Tursunkulova Gulchiroy Azizov Olim Organizational aspects of internal control system in budget organizations and relationship with internal audit service BIO Web of Conferences budget organization accounting internal audit accounting policy internal control internal auditor |
| title | Organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| title_full | Organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| title_fullStr | Organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| title_full_unstemmed | Organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| title_short | Organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| title_sort | organizational aspects of internal control system in budget organizations and relationship with internal audit service |
| topic | budget organization accounting internal audit accounting policy internal control internal auditor |
| url | https://www.bio-conferences.org/articles/bioconf/pdf/2023/10/bioconf_ebwff2023_08010.pdf |
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