DAVLAT MOLIYAVIY NAZORATIDA «XAVF TAHLILI» TUSHUNCHASINING IQTISODIY MOHIYATI VA XAVFLARNI KOMPLEKS TASNIFLASH
DOI:
https://doi.org/10.5281/zenodo.21538415Keywords:
davlat moliyaviy nazorati, xavf tahlili, audit xatari, xavf, xavflarning tasnifi, budjet xavfi, korrupsiyaviy xavf, xavfga yo‘naltirilgan nazorat, xavf indikatorlari, jamlangan baholashAbstract
Ushbu maqolada davlat moliyaviy nazoratida «xavf tahlili» tushunchasining iqtisodiy mohiyati
ochib berilib, uning audit nazariyasidagi «audit xatari» tushunchasidan funksional-iqtisodiy jihatdan farqi asoslangan.
Xavf tahlilining oldini olishga va budjet manfaatlarini himoya qilishga yo‘naltirilgan mazmuni aniqlashtirilib, uning
analitik, rejalashtirish hamda preventiv funksiyalari tavsiflangan. Tadqiqotda davlat moliyaviy nazorati xavflarining
budjet, operatsion, muvofiqlik, korrupsiyaviy va axborot texnologiyalariga oid turlarni qamrab oluvchi kompleks
tasnifi ishlab chiqilgan. Mazkur tasnif nazorat obyektlarini xavf darajasi bo‘yicha baholash modelida qo‘llaniladigan
indikatorlar tizimi bilan bog‘langan. Qiyosiy tahlil asosida xavf tahlili butun nazorat tizimi darajasida obyektlarni
saralash va resurslarni taqsimlashga, audit xatari esa alohida audit topshirig‘i doirasida moliyaviy hisobotning
ishonchliligini baholashga qaratilganligi ko‘rsatilgan. Tadqiqot natijalaridan davlat moliyaviy nazoratida xavf tahlilini
amalga oshirish standartlarini ishlab chiqish, nazorat tadbirlarini xavf asosida rejalashtirish hamda ichki va tashqi
audit amaliyotini takomillashtirishda foydalanish mumkin
References
1. O‘zbekiston Respublikasining 2024-yil 24-dekabrdagi O‘RQ-1011-son «2025-yil uchun O‘zbekiston
Respublikasining Davlat budjeti to‘g‘risida»gi Qonuni [Elektron resurs] // Qonunchilik ma’lumotlari milliy
bazasi. — URL: https://lex.uz/docs/-7277618 (murojaat sanasi: 22.07.2026).
2. O‘zbekiston Respublikasi Hisob palatasi. O‘zbekiston Respublikasi Davlat budjeti va davlat maqsadli
jamg‘armalari budjetlarining 2025-yildagi ijrosi to‘g‘risidagi hisobot tashqi audit va baholashdan
o‘tkazildi [Elektron resurs]. — 2026-yil 29-iyun. — URL: https://ach.gov.uz/uz/events-nav/news/
detail/6a4227ed3a716b2dfd44e3e9 (murojaat sanasi: 22.07.2026).
3. O‘zbekiston Respublikasi Prezidentining 2021-yil 27-avgustdagi PF-6300-son «Davlat moliyaviy nazorati
tizimini yanada takomillashtirish chora-tadbirlari to‘g‘risida»gi Farmoni [Elektron resurs] // Qonunchilik
ma’lumotlari milliy bazasi. — URL: https://lex.uz/docs/-5607471 (murojaat sanasi: 22.07.2026).
4. O‘zbekiston Respublikasi Prezidentining 2024-yil 10-iyuldagi PF-100-son «Budjet mablag‘laridan
foydalanish ustidan moliyaviy nazoratni kuchaytirish bo‘yicha qo‘shimcha chora-tadbirlar to‘g‘risida»gi
Farmoni [Elektron resurs] // Qonunchilik ma’lumotlari milliy bazasi. — URL: https://lex.uz/docs/-7015258
(murojaat sanasi: 22.07.2026).
5. O‘zbekiston Respublikasining Budjet kodeksi: 2013-yil 26-dekabrdagi O‘RQ-360-son Qonun bilan
tasdiqlangan [Elektron resurs] // Qonunchilik ma’lumotlari milliy bazasi. — URL: https://lex.uz/docs/-
2304138 (murojaat sanasi: 22.07.2026).
6. Arens A.A., Loebbecke J.K. Auditing: An Integrated Approach. — 7th ed. — Upper Saddle River, NJ :
Prentice Hall, 1997. — XVIII, 823 p. — ISBN 0-13-570409-X.
7. Committee of Sponsoring Organizations of the Treadway Commission. Internal Control — Integrated
Framework [Elektron resurs]. — COSO, 2013. — URL: https://www.coso.org/internal-control (murojaat
sanasi: 22.07.2026).
8. Committee of Sponsoring Organizations of the Treadway Commission. Enterprise Risk Management —
Integrating with Strategy and Performance [Elektron resurs]. — COSO, 2017. — URL: https://www.coso.
org/enterprise-risk-management (murojaat sanasi: 22.07.2026).
9. International Auditing and Assurance Standards Board. ISA 315 (Revised 2019). Identifying and Assessing
the Risks of Material Misstatement [Elektron resurs]. — New York : IFAC, 2019. — URL: https://www.iaasb.
org/publications/isa-315-revised-2019-identifying-and-assessing-risks-material-misstatement (murojaat
sanasi: 22.07.2026).
10. ISO 31000:2018. Risk Management — Guidelines. — 2nd ed. — Geneva : International Organization
for Standardization, 2018. — 16 p. — URL: https://www.iso.org/standard/65694.html (murojaat sanasi:
22.07.2026).
11. International Organization of Supreme Audit Institutions. ISSAI 100: Fundamental Principles of Public-Sector
Auditing [Elektron resurs]. — Vienna : INTOSAI, 2019. — URL: https://www.issai.org/pronouncements/
issai-100-fundamental-principles-of-public-sector-auditing/ (murojaat sanasi: 22.07.2026).
12. International Organization of Supreme Audit Institutions. ISSAI 400: Compliance Audit Principles [Elektron
resurs]. — Vienna : INTOSAI, 2019. — URL: https://www.issai.org/pronouncements/issai-400-complianceaudit-
principles/ (murojaat sanasi: 22.07.2026).
13. Moore D.A., Swift S.A., Minster A., Mellers B., Ungar L., Tetlock P.E., Yang H.H.J., Tenney E.R. Confidence
Calibration in a Multiyear Geopolitical Forecasting Competition // Management Science. — 2017. — Vol.
63, No. 11. — P. 3552–3565. — DOI: 10.1287/mnsc.2016.2525.
14. Бурцев В.В. Организация системы государственного финансового контроля в Российской
Федерации: теория и практика. — Москва : Дашков и К°, 2002. — 496 с.
15. Dusmuratov R.D., Rizayev N.K., Nazarov X.H. Moliyaviy hisobot va auditning xalqaro standartlari: o‘quv
qo‘llanma. — Toshkent : TDAU, 2020. — 512 b.
16. Саати Т.Л. Принятие решений. Метод анализа иерархий / пер. с англ. Р.Г. Вачнадзе. — Москва :
Радио и связь, 1993. — 314, [1] с. — ISBN 5-256-00443-3.
17. Turabov B.T. O‘zbekistonda davlat moliyaviy nazorati va uni takomillashtirish yo‘nalishlari // International
Finance & Accounting. — 2022. — № 4. — B. 1–11. — URL: https://interfinance.tsue.uz/wp-content/
uploads/2022/09/17Б.Т.-Турабов.pdf (murojaat sanasi: 22.07.2026).
18. Степашин С.В., Столяров Н.С., Шохин С.О., Жуков В.А. Государственный финансовый контроль:
учебник для вузов. — Санкт-Петербург : Питер, 2004. — 557 с.
19. O‘zbekiston Respublikasi Prezidenti. Budjet va ijro intizomini mustahkamlash masalalari ko‘rib chiqildi
[Elektron resurs]. — 2025-yil 23-iyul. — URL: https://president.uz/oz/lists/view/8325 (murojaat sanasi:
22.07.2026).
20. International Auditing and Assurance Standards Board. ISA 200. Overall Objectives of the Independent
Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing [Elektron
resurs] // Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related
Services Pronouncements. — New York : IFAC, 2013. — URL: https://www.iaasb.org/publications/2013-
handbook-international-quality-control-auditing-review-other-assurance-and-related-services (murojaat
sanasi: 22.07.2026).
21. O‘zbekiston Respublikasi Iqtisodiyot va moliya vazirligi. «2025-yil uchun O‘zbekiston Respublikasining
Davlat budjeti to‘g‘risida»gi Qonun loyihasi va Budjetnomaga bag‘ishlangan matbuot anjumani bo‘lib o‘tdi
[Elektron resurs]. — 2024. — URL: https://gov.uz/oz/imv/news/view/25967 (murojaat sanasi: 22.07.2026).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 GREEN ECONOMY AND DEVELOPMENT
This work is licensed under a Creative Commons Attribution 4.0 International License.