The Need to Organize Internal Audit Activities Based on International Standards

This article analyzes the need to organize internal audit activities in the public sector based on international standards in the context of globalization from a scientific and practical perspective. The study highlights the role of the internal audit system in ensuring openness, efficiency and accountability, and justifies the directions for modernization of internal audit based on international audit standards, including the IPPF developed by the IIA, the ISSAI standards of INTOSAI, and the COSO model. It also assesses the degree of harmonization of national audit standards in Uzbekistan with international criteria, and reveals that aspects such as a risk-based approach, strategic planning, and assessment of the implementation of recommendations have not been fully implemented. The article proposes a phased model for the implementation of international standards, and an effective mechanism for organizing internal audit activities in the public sector based on the stages of diagnostics, methodology adaptation, pilot testing, and institutional integration is developed. The results of the study serve to improve public financial management, strengthen budget discipline, and develop internal audit as a strategic management tool.