Improving The Accounting of Extra-Budgetary Funds and The Internal Audit System in Budgetary Organizations of The Higher Education System Based on International Experience

This article examines ways to improve financial control and internal audit services in budgetary organizations based on international experience. The following aspects of improving financial control and internal audit services in budgetary organizations within the higher education system are discussed: scientific and theoretical approaches to improving the accounting of extra-budgetary funds and internal audit services in budgetary organizations; specific features of improving financial control and internal audit services in budgetary organizations; factors influencing the improvement of accounting for extra-budgetary funds and internal audit services in budgetary organizations; international experience of foreign countries in this area; the current practical state of accounting for extra-budgetary funds and internal audit services in budgetary organizations in Uzbekistan; as well as the development of scientific and practical proposals regarding the prospects for improving accounting and internal audit services.