EVALUATING THE ESTABLISHMENT OF INTERNAL AUDIT IN BUDGET ORGANIZATIONS IN UZBEKISTAN PRACTICE BASED ON FOREIGN EXPERIENCES

This article analyzes the establishment of internal audit in budget organizations in Uzbekistan, evaluated through the lens of international experiences. The study is based on an analysis of normative-legal documents governing internal audit activities, with the development stages assessed using the Internal Audit Capability Model for the Public Sector, developed by the World Bank and the Institute of Internal Auditors. The transformation from financial control to internal audit, infrastructure development, and integration stages in Uzbekistan from 2017 to 2025 are examined. The research highlights the alignment of Uzbekistan’s internal audit system with international best practices, identifying key milestones and proposing directions for further improvement. Scientific conclusions and recommendations are developed to enhance the effectiveness of internal audit in public finance management.