{"id":1458,"date":"2026-05-06T21:38:24","date_gmt":"2026-05-06T16:38:24","guid":{"rendered":"https:\/\/fintech.tsue.uz\/?p=1458"},"modified":"2026-05-06T21:38:24","modified_gmt":"2026-05-06T16:38:24","slug":"oliy-talim-muassasalarida-ichki-audit-tizimini-raqamlashtirish-mexanizimini-takomillashtirish","status":"publish","type":"post","link":"https:\/\/fintech.tsue.uz\/?p=1458","title":{"rendered":"OLIY TA\u2019LIM MUASSASALARIDA ICHKI AUDIT TIZIMINI RAQAMLASHTIRISH MEXANIZIMINI TAKOMILLASHTIRISH"},"content":{"rendered":"\n

Mamatqulov Avazbek Axmadaliyevich<\/strong><\/p>\n\n\n\n

https:\/\/doi.org\/10.5281\/zenodo.20056689<\/a><\/p>\n\n\n\n

Annotatsiya<\/em><\/strong>. <\/em>Mazkur<\/em> <\/em>maqola<\/em> <\/em>O<\/em>\u2018<\/em>zbekiston<\/em> <\/em>Respublikasidagi<\/em> <\/em>oliy<\/em> <\/em>ta<\/em>\u2019<\/em>lim<\/em> <\/em>muassasalarida<\/em> (<\/em>OTM<\/em>) <\/em>ichki<\/em> <\/em>audit<\/em> <\/em>tizimini<\/em> <\/em>raqamlashtirish<\/em> <\/em>mexanizmini<\/em> <\/em>takomillashtirish<\/em> <\/em>yo<\/em>\u2018<\/em>llarini<\/em> <\/em>tizimlashtirilgan<\/em> <\/em>tahlil<\/em> <\/em>va<\/em> <\/em>empirik<\/em> <\/em>misollar<\/em> <\/em>asosida<\/em> <\/em>ishlab<\/em> <\/em>chiqishga<\/em> <\/em>bag<\/em>\u2019<\/em>ishlangan<\/em>. <\/em>Tadqiqot ayniqsa 2024-yildan joriy etilgan tashqi tekshirishlar moratoriysi sharoitida ichki nazoratning yagona mustaqil instrument sifatidagi strategik rolini oshirish zaruratidan kelib chiqqan.<\/em><\/p>\n\n\n\n

Tadqiqot uchta metoddan foydalanadi:<\/em><\/p>\n\n\n\n

1.    <\/em>tizimlashtirilgan adabiyotlar tahlili (SLR) – 2020-2025-yillarda chop etilgan 32 ta xalqaro empirik tadqiqot tahlili;<\/em><\/p>\n\n\n\n

2.    <\/em>me\u2019yoriy-huquqiy hujjatlar mazmuniy tahlili – PF-5847 (2019), Milliy standartlar \u21163394 (2022), PF-252 (2025);<\/em><\/p>\n\n\n\n

3.    <\/em>amaliy holat tahlili (case study) – UzASBO va Hemis axborot tizimlari orqali o\u2018tkazilgan masofaviy audit natijalari. Nazariy asos sifatida Davis (1989) TAM modeli, Rogers (2003) Innovatsiyalar Diffuziyasi va Sarens & De Beelde (2006) Institutsional Nazariya qo\u2018llanilgan.<\/em><\/p>\n\n\n\n

Masofaviy audit natijasida \u00abAAA\u00bb universitetida 609 ta shubhali holat va 436 615,6 ming so\u2018mlik noto\u2018g\u2019ri to\u2018lovlar aniqlangan bo\u2018lib, ushbu ko\u2018rsatkich raqamli auditning samaradorligini isbotlaydi. PF-252 (2025) Farmoni sun\u2019iy intellekt va Big Data analitikasini joriy etish uchun zarur me\u2019yoriy asosni yaratdi. Tadqiqot \u00abUch O\u2018q Integratsion Mexanizmi\u00bb (TOIM) modelini taklif etadi: (I) normativ-huquqiy, (II) texnologik, (III) inson kapitali o\u2018qlari.<\/em><\/p>\n\n\n\n

Maqolada birinchi marta Markaziy Osiyo kontekstida OTMlarning o\u2018ziga 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\u2019lumotlar bilan tasdiqlandi.<\/em><\/p>\n\n\n\n

Kalit so\u2018zlar: <\/em><\/strong>oliy ta\u2019lim muassasalari, ichki audit, raqamli transformatsiya, masofaviy audit, sun\u2019iy intellekt, Big Data, UzASBO, Hemis, INTOSAI-P 12, \u00abUch O\u2018q Integratsion Mexanizmi\u00bb.<\/em><\/p>\n\n\n\n

\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f<\/em><\/strong>.  <\/em><\/strong>\u0414\u0430\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u0442\u044c\u044f \u043f\u043e\u0441\u0432\u044f\u0449\u0435\u043d\u0430 \u0440\u0430\u0437\u0440\u0430\u0431\u043e\u0442\u043a\u0435 \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u0430 \u0441\u043e\u0432\u0435\u0440\u0448\u0435\u043d\u0441\u0442\u0432\u043e\u0432\u0430\u043d\u0438\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u0438 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u0432 \u0432\u044b\u0441\u0448\u0438\u0445 \u0443\u0447\u0435\u0431\u043d\u044b\u0445 \u0437\u0430\u0432\u0435\u0434\u0435\u043d\u0438\u044f\u0445 (\u0412\u0423\u0417\u0430\u0445) \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0438 \u0423\u0437\u0431\u0435\u043a\u0438\u0441\u0442\u0430\u043d \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u0438 \u044d\u043c\u043f\u0438\u0440\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0434\u0430\u043d\u043d\u044b\u0445. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043e\u0431\u0443\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u0430 \u0432\u0432\u0435\u0434\u0435\u043d\u0438\u0435\u043c \u0441 \u0438\u044e\u043b\u044f 2024 \u0433\u043e\u0434\u0430 \u043c\u043e\u0440\u0430\u0442\u043e\u0440\u0438\u044f \u043d\u0430 \u0432\u043d\u0435\u0448\u043d\u0438\u0435 \u043f\u0440\u043e\u0432\u0435\u0440\u043a\u0438 \u0412\u0423\u0417\u043e\u0432, \u0447\u0442\u043e \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e \u0443\u0441\u0438\u043b\u0438\u043b\u043e \u0440\u043e\u043b\u044c \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0435\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u0430 \u043a\u0430\u043a \u0435\u0434\u0438\u043d\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 \u043d\u0435\u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0433\u043e \u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044f.<\/em><\/p>\n\n\n\n

\u041f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u044b \u043c\u0435\u0442\u043e\u0434\u044b \u0441\u0438\u0441\u0442\u0435\u043c\u0430\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043e\u0431\u0437\u043e\u0440\u0430 \u043b\u0438\u0442\u0435\u0440\u0430\u0442\u0443\u0440\u044b (SLR), \u043a\u043e\u043d\u0442\u0435\u043d\u0442-\u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 (PF-5847, \u0421\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u21163394, PF-252) \u0438 \u0430\u043d\u0430\u043b\u0438\u0437\u0430 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u0441\u043b\u0443\u0447\u0430\u0435\u0432. \u0422\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0443\u044e \u043e\u0441\u043d\u043e\u0432\u0443 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u043c\u043e\u0434\u0435\u043b\u044c \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439 (TAM), \u0442\u0435\u043e\u0440\u0438\u044f \u0434\u0438\u0444\u0444\u0443\u0437\u0438\u0438 \u0438\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0439 \u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0442\u0435\u043e\u0440\u0438\u044f.<\/em><\/p>\n\n\n\n

\u0414\u0438\u0441\u0442\u0430\u043d\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0430\u0443\u0434\u0438\u0442 \u0447\u0435\u0440\u0435\u0437 \u0441\u0438\u0441\u0442\u0435\u043c\u044b UzASBO \u0438 Hemis \u0432\u044b\u044f\u0432\u0438\u043b 609 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u043d\u0430\u0440\u0443\u0448\u0435\u043d\u0438\u0439 \u043d\u0430 \u0441\u0443\u043c\u043c\u0443 436 615,6 \u0442\u044b\u0441. \u0441\u0443\u043c. \u041f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0430 \u043e\u0440\u0438\u0433\u0438\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u00ab\u0422\u0440\u0451\u0445\u043e\u0441\u0435\u0432\u0430\u044f \u0438\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u043c\u043e\u0434\u0435\u043b\u044c\u00bb (\u0422\u0418\u041c):<\/em><\/p>\n\n\n\n

1.   <\/em>\u043d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u044c,<\/em><\/p>\n\n\n\n

2.   <\/em>\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u043e\u0441\u044c,<\/em><\/p>\n\n\n\n

3.   <\/em>\u043e\u0441\u044c \u0447\u0435\u043b\u043e\u0432\u0435\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430.<\/em><\/p>\n\n\n\n

\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430: <\/em><\/strong>\u0432\u044b\u0441\u0448\u0438\u0435 \u0443\u0447\u0435\u0431\u043d\u044b\u0435 \u0437\u0430\u0432\u0435\u0434\u0435\u043d\u0438\u044f, \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0439 \u0430\u0443\u0434\u0438\u0442, \u0446\u0438\u0444\u0440\u043e\u0432\u0430\u044f \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f, \u0434\u0438\u0441\u0442\u0430\u043d\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0430\u0443\u0434\u0438\u0442, \u0418\u0418, UzASBO, Hemis, INTOSAI.<\/em><\/p>\n\n\n\n

Abstract<\/em><\/strong>. <\/em>This paper develops an integrated digitalization mechanism for internal audit systems in Uzbekistan\u2019s 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.<\/em><\/p>\n\n\n\n

A mixed-methods design is employed:<\/em><\/p>\n\n\n\n

1.    <\/em>Systematic Literature Review of 32 international empirical studies (2020-2025);<\/em><\/p>\n\n\n\n

2.    <\/em>content analysis of key regulatory acts (PF-5847, Standards No.3394, PF-252);<\/em><\/p>\n\n\n\n

3.    <\/em>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).<\/em><\/p>\n\n\n\n

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 \u201cThree-Axis Integration Model\u201d (TAIM): (I) regulatory-legal axis, (II) technological infrastructure axis, (III) human capital axis.<\/em><\/p>\n\n\n\n

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.<\/em><\/p>\n\n\n\n

Keywords: <\/em><\/strong>higher education institutions, internal audit, digital transformation, remote audit, artificial intelligence, Big Data, UzASBO, Hemis, INTOSAI-P 12, Three-Axis Integration Model.<\/em><\/p>\n\n\n\n