Enhancing accounting and internal audit systems in state educational institutions

Norqulovich, Akhmedov Rustam (2025) Enhancing accounting and internal audit systems in state educational institutions. World Journal of Advanced Research and Reviews, 26 (2). pp. 1317-1320. ISSN 2581-9615

This study examines the current state and improvement opportunities of accounting and internal audit systems in Uzbekistan's state educational institutions. Through comparative analysis with developed countries, key gaps in accounting standards, audit independence, and technological integration were identified. Recommendations emphasize adopting international accrual accounting standards, strengthening audit autonomy, and promoting digitalization to enhance governance and accountability.