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INTERNAL AUDIT PROCESSES IN LIGHT INDUSTRIAL ENTERPRISES AND PROSPECTS FOR IMPROVING THEIR EFFECTIVENESS
Azamat Makhmudov

The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.

02/29/2024
  • PDF (Uzbek)
165-173 157 148
ORGANIZING AN AUDIT OF COSTS FOR NEW PROJECTS IN FREE ECONOMIC ZONES
Anvar Ruzmamatov

In recent years, given the importance of new investment projects in the
Republic of Uzbekistan, large-scale events have been carried out aimed at creating special
economic zones, their development, as well as attracting investment in ongoing projects. However,
not all new projects implemented in special economic zones achieve their goals, and some projects
are not delivered on time. This shows how important it is to properly organize the verification of
costs for new projects implemented in special economic zones, as well as to evaluate the
effectiveness of projects during the verification process. This article discusses the issues of
organizing an audit of the costs of new projects in free economic zones - a type of special economic
zones and assessing their effectiveness through analytical procedures

02/29/2024
  • PDF (Uzbek)
559-568 124 77
DIRECTIONS FOR EVALUATING COMPARATIVE INFORMATION IN FINANCIAL STATEMENTS DURING AUDITS
Farxodjon Ochilov

It is important to audit the correctness, accuracy and truthfulness of the comparative information included in the financial statements of economic entities. Taking this into account, this article focuses on the processes of assessment comparative information, obtaining reliable audit evidence on comparative information, and conducting analytical procedures. Also, based on the comparative analysis of the financial statements of economic entities, suggestions and recommendations are given for drawing reliable conclusions about their financial position.

01/31/2024
  • PDF (Uzbek)
437-444 132 110
DIGITAL TRANSFORMATION OF PUBLIC ADMINISTRATION IN UZBEKISTAN: REFORM PHASES, PLATFORMIZATION, AND PUBLIC SERVICE MODERNIZATION
Farkhod Abdurakhmonov

Uzbekistan has accelerated the digitalization of public services through legal reforms, infrastructure investments, and the expansion of unified service channels. However, international research shows that simply increasing the service catalog does not lead to meaningful transformation unless back-office interoperability, data governance, and user-centered design help reduce document burdens and procedural uncertainties. This paper presents a three-wave maturity model of Uzbekistan’s progress: (1) establishing basic infrastructure and internal digitization; (2) platform development and hybrid service delivery via a unified portal and one-stop shops; and (3) moving toward data-driven, proactive services based on life events. Using qualitative analysis of documents, institutional mapping, and benchmarking against OECD/UN/World Bank frameworks, the study links each stage’s enablers to expected outcomes like efficiency, transparency, and inclusion, as well as key risks such as data quality issues, interagency coordination gaps, cybersecurity and privacy threats, and uneven adoption. An analytical matrix highlights priority policy actions, including clearer data stewardship, enforceable interoperability standards, security-by-design, and institutionalized user experience (UX) standards integrated into administrative procedures and remedy mechanisms. Lessons from India’s digital public infrastructure show how reusable core components can accelerate scaling while also heightening governance requirements for accountability and trust.

03/31/2026
  • PDF
9-18 66 58
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