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Article . 2026
License: CC BY
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ЦИФРОВАЯ ТРАНСФОРМАЦИЯ ГОСУДАРСТВЕННОГО АУДИТА СОЦИАЛЬНЫХ РАСХОДОВ: ПЕРЕХОД К DATA-DRIVEN МОДЕЛИ КОНТРОЛЯ

ЦИФРОВАЯ ТРАНСФОРМАЦИЯ ГОСУДАРСТВЕННОГО АУДИТА СОЦИАЛЬНЫХ РАСХОДОВ: ПЕРЕХОД К DATA-DRIVEN МОДЕЛИ КОНТРОЛЯ

Abstract

В статье рассмотрены вопросы цифровой трансформации государственного аудита и её влияния на эффективность управления социальными расходамив Республике Узбекистан. Раскрыты современные подходы к контролю бюджетных средств на основе внедрения информационных систем и data-driven технологий. Проанализирована практика цифрового аудита, выявлены ключевые тенденциии региональные дисбалансы в распределении финансовых ресурсов. На основе сравнительно-аналитического подхода сопоставлен национальный опытс рекомендациями международных финансовых институтов. Сделаны выводыо повышении прозрачности, снижении коррупционных рисков и укреплении доверия общества. Предложены направления совершенствования цифровых механизмов аудита в целях рационального использования бюджетных средств и устойчивого развития регионов

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Powered by OpenAIRE graph
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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