Improving the methodology of audit evidence and analytical procedures for internal audit in budgetary organizations

Abstract

This article examines the improvement of the methodology for internal audit evidence and analytical procedures in budgetary organizations within a digitalized public financial management environment. With the implementation of Public Financial Management Information Systems (PFMIS), including the DMBAT and UzASBO systems, the electronic public procurement platform, electronic digital signatures (EDS), and the Open Budget portal, the primary sources of audit evidence have shifted from paper-based documentation to electronic data and digital audit trails.