{"id":58535,"date":"2024-07-25T16:54:19","date_gmt":"2024-07-25T11:54:19","guid":{"rendered":"https:\/\/raqobat.gov.uz\/?page_id=58535"},"modified":"2026-04-21T09:34:50","modified_gmt":"2026-04-21T04:34:50","slug":"hisobot","status":"publish","type":"page","link":"https:\/\/raqobat.gov.uz\/uz\/hisobot\/","title":{"rendered":"Hisobot"},"content":{"rendered":"

Raqobatni rivojlantirish va iste’molchilar huquqlarini himoya qilish qo’mitasi ichki audit xizmatining 2026-yil<\/strong> I chorak faoliyati natijalari bo\u02bbyicha
\nYILLIK HISOBOTI<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

    \n
  1. Umumiy ma’lumotlar.<\/strong><\/li>\n<\/ol>\n

    Raqobatni rivojlantirish va iste\u2019molchilar huquqlarini himoya qilish qo\u2018mitasining Ichki audit, korrupsiyaga qarshi kurashish va huquqni qo\u2018llash amaliyotini o\u2018rganish bo\u2018limi 3 ta shtat birligi (1 ta bo\u2018lim boshlig\u2018i va 2 ta bosh mutaxassis) <\/em>dan iborat bo\u2018lib, ushbu lavozimlardan 1 tasi ichki audit yo\u2018nalishida faoliyat yurituvchi (ichki audit bo\u2018yicha milliy malaka sertifikatiga ega)<\/em> bosh mutaxassis hisoblanadi. Shuningdek, Qo\u2018mitada 17 ta tizim tashkilotlari mavjud.<\/em><\/p>\n

      \n
    1. Ichki audit yillik rejasida tasdiqlangan ichki audit tadbirlarining hisobot davrida rejalashtirilgan qismining bajarilishi holati.<\/strong><\/li>\n<\/ol>\n

      O\u2018zbekiston Respublikasi Moliya vazirining 2022-yil 22-noyabrdagi 63-son buyrug\u2018iga bilan tasdiqlangan (O\u2018zbekiston Respublikasi Adliya vazirligi tomonidan
      \n2022 yil 27 dekabrda 3406-raqam bilan ro\u2018yxatdan o\u2018tgan<\/em>) \u201cIchki audit tadbirlarini o\u2018tkazish Qo\u2018llanmasi\u201dga hamda Vazirlikning 2022-yil 3-oktyabrdagi 52-son buyrug\u2018i bilan tasdiqlangan \u201cIchki audit milliy standartlari\u201dga asosan ichki audit obyektlarini aniqlash maqsadida o\u2018tkazilgan baholash natijalariga ko\u2018ra, 2026-yil I chorakda Qo\u2018mita markaziy apparatida hamda Sirdaryo viloyati hududiy boshqarmalarida ichki audit tadbirlari o\u2018tkazilishi lozimligi ko\u2018rsatilgan.<\/p>\n

      Shunga ko\u2018ra, ichki audit tadbirlari reja-grafigi ishlab chiqilib, belgilangan tartibda O\u2018zbekiston Respublikasi Hisob palatasi bilan kelishilgan holda tasdiqlandi.<\/p>\n

      Mazkur reja-grafikka muvofiq, 2026-yil I chorakda Qo\u2018mitaning 2025-yil uchun byudjet mablag\u2018laridan foydalanish bilan bog\u2018liq maqsadli indikatorlari ijrosi yuzasidan asoslantirilgan hisobotlarni baholash, shuningdek Sirdaryo viloyati hududiy boshqarmalarida ichki audit tadbirlarini o\u2018tkazish ishlari amalga oshirildi. Grafikda nazarda tutilgan tadbirlarning to\u2018liq bajarilishi ta\u2019minlandi.<\/p>\n

      Mazkur o\u2018tkazilgan Ichki audit tadbirlari davomida asosan ichki audit obyektidagi buxgalteriya hisobining yuritilishi, ish haqi va unga tenglashtirilgan to\u2018lovlarning hisoblanishi va to\u2018lanishi yuzasidan jami 15 holatda 41, 3 mln<\/strong>. so\u2018mlik moliyaviy xato va kamchiliklar aniqlanib, 1 holatda 7,2 mln<\/strong>. so\u2018mlik noqonuniy xarajatlarning oldi olinishiga erishildi.<\/p>\n

      Bundan tashqari, o\u2018tkazilgan masofaviy audit tadbirlari natijasida Navoiy viloyati hududiy boshqarmasida 2 holatda \u201cDavlat mulklarini ijaraga berishda kommunal to\u2018lovlarni hisobga olmaslik\u201d risk yo\u2018nalishida 2,2 mln. so\u2018m<\/strong> kommunal to\u2018lovlar \u201cijaraga oluvchi\u201dlardan belgilangan tartibda ichki audit obyektlarining tegishli shaxsiy hisob raqamlariga undirildi.<\/em><\/p>\n

      Ushbu aniqlangan moliyaviy xato kamchiliklarning yuzaga kelishining asosiy sababi ichki audit obyekti bosh hisobchisining buxgalteriya hisobining yuritilishi, mehnatga haq to\u2018lanishi hamda xizmat safari xarajatlarining to\u2018lanishi bo\u2018yicha amaldagi normativ-huquqiy hujjatlarni to\u2018liq o\u2018rganib chiqmaganligi, shuningdek oxirgi qabul qilinayotgan normativ-huquqiy hujjatlar bilan tanishmaganligi oqibatida yuqoridagi moliyaviy xato kamchiliklarga yo\u2018l qo\u2018yilganligi ma\u2019lum bo\u2018ldi.<\/p>\n

        \n
      1. Hisobot davrida o\u2018tkazilishi rejalashtirilgan, lekin amalga oshirilmagan ichki audit tadbirlari to\u2018g\u2018risidagi ma’lumotlar.<\/strong><\/li>\n<\/ol>\n

        Hisobot davrida o\u2018tkazilishi rejalashtirilgan, lekin amalga oshirilmagan ichki audit tadbirlari mavjud emas.<\/p>\n

          \n
        1. Ichki audit ob’ektlari tomonidan chora-tadbirlar rejasining bajarilishi to\u2018g\u2018risidagi ma’lumotlar.<\/strong><\/li>\n<\/ol>\n

          2026-yil Ichki audit I chorak rejasiga \u043a\u045e\u0440\u0430 o\u2018tkazilgan ichki audit tadbiriga muvofiq, 2026-yil I chorak davomida ichki audit tadbirlari natijasida berilgan 9 ta taklif va tavsiyalarning bajarilishi yuzasidan ichki audit obyektlari tomonidan chora-tadbirlar rejasi ishlab chiqilib, shundan 9 ta taklif va tavsiyalar hisobot davrida bajarildi.<\/em><\/p>\n

            \n
          1. Davlat organi va tashkiloti tizimidagi budjet hisobidan moliyalashtirilmaydigan nobudjet muassasa va tashkilotlarda moliyaviy-xo\u02bbjalik faoliyati bo\u02bbyicha o\u02bbtkazilgan nazorat ishlariga oid hujjatlarning monitoringi yuzasidan amalga oshirilgan ishlar.<\/strong><\/li>\n<\/ol>\n

            Raqobatni rivojlantirish va iste\u2019molchilar huquqlarini himoya qilish qo\u2018mitasi huzuridagi \u201cRaqamli transformatsiya va autsorsing markazi\u201d davlat muassasasining moliyaviy-xo\u02bbjalik faoliyati bo\u2018yicha nazorat tadbirlari o\u2018tkazilmagan.<\/p>\n

              \n
            1. Ichki audit xizmati xodimlarining faoliyati samaradorligini baholash natijalari<\/strong><\/li>\n<\/ol>\n

              Hisobot davri yakuni bo\u2018yicha Raqobatni rivojlantirish va iste’molchilar huquqlarini himoya qilish qo’mitasi Ichki audit xizmati xodimlari faoliyatining samaradorligini baholash natijasi yuzasidan yig\u2018ma ko\u2018rsatkich 100 % ni (\u201ca\u2019lo\u201d) tashkil etdi. Jumladan: Budjet to\u02bbg\u02bbrisidagi qonunchilik buzilishi holatlarining oldini olishdagi natijalari
              \n30 %, Masofaviy nazoratni amalga oshirishdagi natijalar 30%, Ichki audit yillik rejasida xodim mas\u02bcul bo\u02bblgan ichki audit tadbirlarining o\u02bbtkazilishi 20%, Berilgan taklif va tavsiyalarning ijrosi 20 % ni tashkil etdi.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

              Raqobatni rivojlantirish va iste’molchilar huquqlarini himoya qilish qo’mitasi ichki audit xizmatining 2026-yil I chorak faoliyati natijalari bo\u02bbyicha YILLIK HISOBOTI \u00a0 Umumiy ma’lumotlar. Raqobatni rivojlantirish va iste\u2019molchilar huquqlarini himoya qilish qo\u2018mitasining Ichki audit, korrupsiyaga qarshi kurashish va huquqni qo\u2018llash amaliyotini o\u2018rganish bo\u2018limi 3 ta shtat birligi (1 ta bo\u2018lim boshlig\u2018i va 2 ta bosh mutaxassis) dan…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"yoast_head":"\nHisobot - O\u02bbzbekiston Respublikasi Raqobatni rivojlantirish va iste'molchilar huquqlarini himoya qilish qo\u02bbmitasi.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raqobat.gov.uz\/uz\/hisobot\/\" \/>\n<meta property=\"og:locale\" content=\"uz_UZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hisobot - O\u02bbzbekiston Respublikasi Raqobatni rivojlantirish va iste'molchilar huquqlarini himoya qilish qo\u02bbmitasi.\" \/>\n<meta property=\"og:description\" content=\"Raqobatni rivojlantirish va iste’molchilar huquqlarini himoya qilish qo’mitasi ichki audit xizmatining 2026-yil I chorak faoliyati natijalari bo\u02bbyicha YILLIK HISOBOTI \u00a0 Umumiy ma’lumotlar. 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