BUDJET TASHKILOTLARIDA ASOSIY VOSITALAR HISOBI HAMDA ICHKI AUDIT SAMARADORLIGINI OSHIRISH YO‘LLARI

Abstract

Annotatsiya. Ushbu maqolada budjet tashkilotlarida asosiy vositalar hisobini tashkil etishning nazariy va amaliy jihatlari, ularning harakatini buxgalteriya hisobida to‘g‘ri aks ettirish hamda ichki audit samaradorligini oshirish masalalari tadqiq etilgan. Asosiy vositalarning budjet tashkilotlari moddiy-texnik bazasini shakllantirishdagi o‘rni, ularni tan olish, baholash, hujjatlashtirish, inventarizatsiyadan o‘tkazish, eskirishini hisobga olish va hisobdan chiqarish jarayonlarining o‘ziga xos xususiyatlari yoritilgan. Shuningdek, asosiy vositalar ustidan ichki nazoratni tashkil etish va mavjud nazorat mexanizmlarining samaradorligini oshirish zarurati asoslab berilgan. Tadqiqotda ichki auditni riskka asoslangan yondashuv asosida tashkil etish, yuqori riskli operatsiyalarni aniqlash, audit dalillarini shakllantirish hamda aniqlangan kamchiliklarning kelib chiqish sabablarini tizimli baholash masalalariga alohida e’tibor qaratilgan. Asosiy vositalar hisobini raqamlashtirish, elektron inventar kartochkalaridan foydalanish, QR-kodlar orqali aktivlarni identifikatsiyalash, buxgalteriya hisobi va ichki audit axborot tizimlari integratsiyasini kuchaytirish bo‘yicha takliflar ishlab chiqilgan. Mazkur takliflarning amalga oshirilishi budjet tashkilotlarida asosiy vositalarning saqlanishi, ulardan maqsadli va samarali foydalanilishi, hisob ma’lumotlarining ishonchliligi hamda ichki audit natijadorligini oshirishga xizmat qilishi asoslangan.

Abstract. This article examines the theoretical and practical aspects of accounting for fixed assets in budgetary organizations, the proper recognition of their movement in accounting records, and ways to improve the effectiveness of internal auditing. Particular attention is paid to the role of fixed assets in forming the material and technical base of budgetary organizations, as well as to the specific features of their recognition, valuation, documentation, inventory procedures, depreciation accounting, and disposal. The study substantiates the need to improve the internal control system over the availability, safeguarding, and appropriate use of fixed assets. Special emphasis is placed on implementing a risk-based approach to internal auditing, identifying high-risk transactions, obtaining appropriate audit evidence, and systematically assessing the causes of identified deficiencies and irregularities. The article also considers the digitalization of fixed asset accounting, the introduction of electronic inventory records and QR-code-based asset identification, and the integration of accounting and internal audit information systems. Practical recommendations are proposed to improve fixed asset accounting and internal auditing, enhance the safeguarding and efficient use of public assets, increase the reliability of accounting information, and strengthen the effectiveness of internal control in budgetary organizations.