“THE IMPACT OF AUDIT RESULTS ON MANAGERIAL DECISIONS IN THE COMMUNAL SECTOR”

Abstract

This paper explores the impact of audit results on managerial decisions in public utility enterprises. The study examines both national and international experiences, as well as the effectiveness of digital audit mechanisms in improving management decision-making. It was revealed that in Uzbekistan, the use of audit results is often formal, which reduces the rationality and evidence-based nature of management decisions. Statistical, comparative, and expert analysis methods were used in the research. A conceptual model for integrating audit results into management information systems was developed. The findings confirm that reflecting audit results in management decisions in real-time significantly enhances decision quality and efficiency.