CONDUCTING AND IMPROVING PERFORMANCE AUDIT IN BUDGETARY ORGANIZATIONS

This thesis analyzes the theoretical and practical aspects of organizing performance audits in budgetary organizations. The research examines the role of performance auditing in the system of public financial control, its relationship with the internal control system, and the experience of developed countries. In addition, the practice of organizing performance auditing in the United States, the United Kingdom, and Canada is analyzed, and the possibilities of applying this experience in the conditions of Uzbekistan are substantiated. As a result of the research, scientific and practical proposals for developing performance auditing in budgetary organizations have been developed.