OLIY TA’LIM MUASSASALARIDA ICHKI AUDIT TIZIMINI RAQAMLASHTIRISH MEXANIZIMINI TAKOMILLASHTIRISH

Mamatqulov Avazbek Axmadaliyevich

https://doi.org/10.5281/zenodo.20056689

Annotatsiya. Mazkur maqola O‘zbekiston Respublikasidagi oliy ta’lim muassasalarida (OTM) ichki audit tizimini raqamlashtirish mexanizmini takomillashtirish yo‘llarini tizimlashtirilgan tahlil va empirik misollar asosida ishlab chiqishga bag’ishlangan. Tadqiqot ayniqsa 2024-yildan joriy etilgan tashqi tekshirishlar moratoriysi sharoitida ichki nazoratning yagona mustaqil instrument sifatidagi strategik rolini oshirish zaruratidan kelib chiqqan.

Tadqiqot uchta metoddan foydalanadi:

1.    tizimlashtirilgan adabiyotlar tahlili (SLR) – 2020-2025-yillarda chop etilgan 32 ta xalqaro empirik tadqiqot tahlili;

2.    me’yoriy-huquqiy hujjatlar mazmuniy tahlili – PF-5847 (2019), Milliy standartlar №3394 (2022), PF-252 (2025);

3.    amaliy holat tahlili (case study) – UzASBO va Hemis axborot tizimlari orqali o‘tkazilgan masofaviy audit natijalari. Nazariy asos sifatida Davis (1989) TAM modeli, Rogers (2003) Innovatsiyalar Diffuziyasi va Sarens & De Beelde (2006) Institutsional Nazariya qo‘llanilgan.

Masofaviy audit natijasida «AAA» universitetida 609 ta shubhali holat va 436 615,6 ming so‘mlik noto‘g’ri to‘lovlar aniqlangan bo‘lib, ushbu ko‘rsatkich raqamli auditning samaradorligini isbotlaydi. PF-252 (2025) Farmoni sun’iy intellekt va Big Data analitikasini joriy etish uchun zarur me’yoriy asosni yaratdi. Tadqiqot «Uch O‘q Integratsion Mexanizmi» (TOIM) modelini taklif etadi: (I) normativ-huquqiy, (II) texnologik, (III) inson kapitali o‘qlari.

Maqolada birinchi marta Markaziy Osiyo kontekstida OTMlarning o‘ziga xos axborot tizimlarini (UzASBO, Hemis, BAIS) xalqaro standartlar (INTOSAI-P 12, IIA 2024) bilan integratsiyalashgan raqamli audit mexanizmi taklif etildi. Moratoriy sharoitida masofaviy auditing modelining amaliy samaradorligi empirik ma’lumotlar bilan tasdiqlandi.

Kalit so‘zlar: oliy ta’lim muassasalari, ichki audit, raqamli transformatsiya, masofaviy audit, sun’iy intellekt, Big Data, UzASBO, Hemis, INTOSAI-P 12, «Uch O‘q Integratsion Mexanizmi».

Аннотация.  Данная статья посвящена разработке механизма совершенствования цифровизации системы внутреннего аудита в высших учебных заведениях (ВУЗах) Республики Узбекистан на основе систематического анализа и эмпирических данных. Актуальность обусловлена введением с июля 2024 года моратория на внешние проверки ВУЗов, что существенно усилило роль внутреннего аудита как единственного инструмента независимого контроля.

Применены методы систематического обзора литературы (SLR), контент-анализа нормативно-правовых документов (PF-5847, Стандарты №3394, PF-252) и анализа конкретных случаев. Теоретическую основу составляют модель принятия технологий (TAM), теория диффузии инноваций и институциональная теория.

Дистанционный аудит через системы UzASBO и Hemis выявил 609 случаев нарушений на сумму 436 615,6 тыс. сум. Предложена оригинальная «Трёхосевая интеграционная модель» (ТИМ):

1.   нормативно-правовая ось,

2.   технологическая ось,

3.   ось человеческого капитала.

Ключевые слова: высшие учебные заведения, внутренний аудит, цифровая трансформация, дистанционный аудит, ИИ, UzASBO, Hemis, INTOSAI.

Abstract. This paper develops an integrated digitalization mechanism for internal audit systems in Uzbekistan’s higher education institutions (HEIs), grounded in systematic analysis and empirical evidence. The study addresses a critical governance gap: the 2024 moratorium on external HEI inspections significantly elevated the strategic importance of internal audit as the sole independent oversight instrument.

A mixed-methods design is employed:

1.    Systematic Literature Review of 32 international empirical studies (2020-2025);

2.    content analysis of key regulatory acts (PF-5847, Standards No.3394, PF-252);

3.    case study analysis of remote audits conducted via UzASBO and Hemis systems. The theoretical framework integrates TAM (Davis, 1989), Diffusion of Innovations (Rogers, 2003), and Institutional Theory (Sarens & De Beelde, 2006).

Remote audit via UzASBO and Hemis detected 609 irregularity cases amounting to UZS 436,615.6 thousand in improper payments, demonstrating concrete digital audit effectiveness. Presidential Decree PF-252 (2025) establishes a robust regulatory framework for AI and Big Data integration. The paper introduces the “Three-Axis Integration Model” (TAIM): (I) regulatory-legal axis, (II) technological infrastructure axis, (III) human capital axis.

This is among the first studies to theorize and empirically validate an HEI-specific digital internal audit mechanism for the Central Asian context, bridging international standards (INTOSAI-P 12, IIA Global Standards 2024, Deloitte IA 3.0) with Uzbekistan’s institutional realities including UzASBO, Hemis, and the unique moratorium governance context.

Keywords: higher education institutions, internal audit, digital transformation, remote audit, artificial intelligence, Big Data, UzASBO, Hemis, INTOSAI-P 12, Three-Axis Integration Model.

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