BUDJET TASHKILOTLARIDA DEBITORLIK VA KREDITORLIK QARZLARI ICHKI AUDITINI TASHKIL ETISHNING INSTITUSIONAL-USLUBIY ASOSLARI

The article provides a comprehensive study of the institutional and methodological foundations for organising the internal audit of receivables and payables in budget organizations. Drawing on the Public Internal Financial Control (PIFC) model, the Three Lines concept and international professional standards of internal auditing, a three-level institutional architecture adapted to the conditions of a budget organization is proposed. Methodologically, a four-stage audit cycle is elaborated in detail, and the determination of materiality, sampling methods, the hierarchy of audit evidence and the working paper system are substantiated. A draft special audit programme comprising sixteen procedures is presented