IMPROVING THE AUDIT SYSTEM IN PUBLIC UTILITY ENTERPRISES OF UZBEKISTAN
Keywords:
audit system, homeowners’ associations, managing organizations, public utilities, transparency, digital audit, public control, financial discipline.Abstract
This research focuses on analyzing the theoretical and methodological foundations for improving the audit system in public utility enterprises of Uzbekistan. The study examines the financial operations, accounting policies, and audit mechanisms of homeowners’ associations and managing organizations, while exploring ways to enhance them based on international experience.
Audit practices in Germany, France, Russia, and the European Union are studied in detail, and a conceptual model adapted to Uzbekistan’s context is proposed. The research emphasizes the need to strengthen the integration between internal and external audits, expand public participation, and introduce “digital audit” technologies to ensure transparency and accountability.
The findings of this study contribute to the development of a more transparent, efficient, and socially responsible auditing environment in Uzbekistan’s housing and communal services sector, thereby improving financial discipline and public trust.
