DAVLAT SEKTORI ICHKI AUDITIDA MUHIMLILIK VA RISK DARAJALARINI ANIQLASH JARAYONLARINI RAQAMLASHTIRISH: BIG DATA VA MASHINAVIY O‘RGANISHGA ASOSLANGAN IT-AUDIT PLATFORMASI KONSEPSIYASI
DOI:
https://doi.org/10.5281/zenodo.21538450Ключевые слова:
IT-audit platformasi, raqamlashtirish, katta hajmdagi ma’lumotlar (Big Data), mashinaviy o‘rganish, bulutli texnologiyalar, ichki audit, davlat sektori, avtomatlashtirishАннотация
Maqolada davlat sektorida ichki audit jarayonlarida muhimlilik va risk darajalarini aniqlashni
raqamlashtirishga mo‘ljallangan IT-audit platformasi konsepsiyasi ishlab chiqilgan. Tadqiqot muammosi milliy
amaliyotda ayrim jarayonlarning asosan qo‘lda bajarilishi natijasida vaqt sarfi va xatoliklar ehtimolining ortishi
bilan izohlanadi. Tizimli yondashuv, modellashtirish va prognozlash usullari asosida uch darajali arxitektura
hamda to‘rtta funksional moduldan iborat platforma konsepsiyasi, katta hajmdagi ma’lumotlar va mashinaviy
o‘rganish texnologiyalaridan foydalanishning sakkizta yo‘nalishi, shuningdek, 2025–2030-yillarga mo‘ljallangan
olti bosqichli joriy etish rejasi taklif etilgan. Hisob-kitoblarga ko‘ra, loyihaning besh yillik sof samarasi 42,5
mlrd so‘mni, sof samaraning boshlang‘ich investitsiyaga nisbati esa qariyb 9,4 baravarni tashkil etishi mumkin.
Tadqiqot natijalari davlat sektorida ichki auditni raqamli rivojlantirish uchun uslubiy asos bo‘lib xizmat qilishi
mumkin.
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