OʻZBEKISTONDA ICHKI AUDIT XIZMATLARINING HUQUQIY ASOSLARINI TAKOMILLASHTIRISH: XALQARO STANDARTLAR VA ILGʻOR TAJRIBALAR

Аннотация

This article examines the legal framework of internal audit services in Uzbekistan and ways to improve them. The regulatory support, legal status and organizational- legal forms of internal audit in the system of state financial control were analyzed. The study 1533 ResearchBib IF - 11.01, ISSN: 3030-3753, Volume 2 Issue 3 identified the need to adopt the law "On Internal Audit", create mechanisms to ensure the legal independence of internal audit services, and implement international standards into national legislation. Proposals have been developed to strengthen the legal status of internal audit services in Uzbekistan. Keywords: regulatory framework, state financial control, legal independence, administrative responsibility. SUMMARY This study examines the legal framework of internal audit services in Uzbekistan, identifying key shortcomings and proposing solutions based on international standards and best practices. The research employs a comprehensive methodological approach combining comparative legal analysis, systematic document review, and evaluation of regulatory frameworks across multiple jurisdictions. The author analyzes primary sources including Uzbekistan's legislation on financial control, international audit standards (particularly INTOSAI and IIA frameworks), and secondary sources from legal and financial scholarship. The findings reveal significant gaps in Uzbekistan's legal regulation of internal audit services, particularly regarding their independence, authority, and procedural frameworks. Consequently, the study establishes that the absence of a dedicated law on internal audit creates implementation inconsistencies and undermines audit effectiveness. Moreover, the research demonstrates that existing regulations fail to adequately incorporate international standards, resulting in methodological limitations and reduced audit quality. As a result, the author proposes three primary recommendations: first, the adoption of a comprehensive "Law on Internal Audit" to establish clear legal status for audit services; second, the implementation of specific mechanisms to safeguard the independence of internal auditors from executive interference; and third, the systematic incorporation of international audit standards into national legislation. The benefits of this study include providing policymakers with concrete legislative solutions to strengthen financial governance frameworks. These findings contribute to the broader discourse on public financial management reform in transitional economies and offer practical guidance for improving regulatory systems in comparable jurisdictions.