The impact of internal audit services on state financial control

This article analyzes how the establishment and operation of internal audit services in budget organizations affect the effectiveness of the state financial control system in Uzbekistan. The relevance of the topic lies in the fact that, in recent years, Uzbekistan has consistently pursued reforms to improve public financial management, strengthen control over the use of budget funds, and digitalize the relevant institutions, while the real role and legal status of internal audit services in this process remain insufficiently studied.