This paper proposes a four-dimensional risk index model for designing internal audit programs in the public sector. The model integrates legal, financial, resource, and organizational risks to provide a comprehensive framework for risk-based audit planning. Through simulation involving hypothetical departments, the study demonstrates that aggregate risk scores can mask the diversity and specificity of underlying risk categories. By decomposing audit risk into distinct dimensions, the model enhances audit targeting, supports transparent decision-making, and aligns with international internal audit standards. It also proves particularly useful in environments with limited data availability. The model’s adaptability and clarity make it suitable for both manual and automated audit planning processes. While future enhancements could include dynamic weighting and digital integration, the model as presented already offers a robust and practical approach to prioritizing internal audit activities and improving public sector governance outcomes.

The analysis of factors influencing the investment attractiveness of the regions of the Republic of Uzbekistan includes the study of economic, social, and infrastructure indicators. Among the key factors are the availability of developed infrastructure, access to resources, government support, and the level of urbanization. The development of special economic zones (SEZ) and the improvement of the business climate also play an important role in enhancing the regions' attractiveness for investors. The study helps identify the strengths and weaknesses of the regions, which contributes to the development of effective strategies for attracting investments and stimulating economic growth in Uzbekistan.