Theoretical and methodological foundations of accounting and internal audit in higher education institutions

This article explores theoretical and methodological foundations of accounting and internal auditing practices within higher education institutions (HEIs). Through comparative analysis with developed countries, critical gaps in Uzbekistan’s HEIs particularly in accounting standards, internal audit independence, and technological integration are identified. Recommendations emphasize adopting accrual-based accounting, enhancing audit frameworks, and investing in advanced financial management systems to strengthen institutional governance, transparency, and accountability.