The article examines the practice of analyzing the use of budgetary funds through internal audit in budgetary organizations and substantiates the problem of evaluating internal audit mainly through volume indicators. A system of indicators for assessing internal audit effectiveness is proposed, comprehensively covering audit coverage, performance, implementation of recommendations and financial impact, together with an integral assessment procedure
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Nurmat Aminbayevich Nurmetov (2026) studied this question.
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