IMPROVING ACCOUNTING AND INTERNAL AUDIT OF REVENUES AND EXPENDITURES IN BUDGETARY ORGANIZATIONS: INTERNATIONAL EXPERIENCE AND DIGITAL TRANSFORMATION IN UZBEKISTAN

This research investigates the modernization of internal audit and accounting systems in 
Uzbekistan’s public sector, aligned with the Fiscal Strategy for 2026–2028. [1] The rapid 
expansion of budget expenditures—which are expected to reach 484.7 trillion UZS by 
2028—requires a shift from human oversight to Artificial Intelligence (AI) and FinTech
driven "Smart Auditing," even with a "B+" PEFA rating. [2] The study suggests a strategy 
roadmap that includes a new Law on Internal Control [4] and a Digitization Concept [5] by 
examining data from 15 ministries [3] and sectoral spending trends in infrastructure and 
education. According to the results, digital integration can guarantee 100% transaction 
transparency and increase spending efficiency by 25–30% [6].