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The article examines the relationship between the principles of the International Standards on Auditing (ISAs) in bank auditing - independence, professional judgment, professional skepticism and public interest - and the audit strategy. The specific features of the formation of accounting…
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The article examines the scientific and methodological foundations of the introduction of digital audit tools (Computer Assisted Audit Techniques — CAATs) and modern information technologies in road transport enterprises.
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This article examines the role and impact of artificial intelligence (AI) technologies in the development of the digital economy. In the context of rapid digital transformation in the 21st century, AI is analyzed as a key driver of economic efficiency, innovation, and structural change. T…
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This article analyzes modern internal models of organizing internal audit in the public procurement system in developed countries from a scientific, theoretical and practical point of view. The study covers the evolution of internal audit in public procurement from a compliance-oriented m…
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This article classifies criteria for regional industrial potential based on the views of international and domestic scholars. It analyzes the regional industrial structure by sector and their production activities across regions. Based on the findings, proposals for increasing regional in…
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The rapid advancement of digitalization has brought unprecedented convenience but also introduced a myriad of complex challenges to digital security. This article explores the multifaceted threats confronting modern digital infrastructures, including sophisticated cyberattacks, data breac…
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Information asymmetry and frictional unemployment in the labour markets of emerging economies generate a structurally suboptimal allocation of human capital and produce a persistent deviation of GDP from its potential level. In Uzbekistan, approximately 8–10 percent of the annual cohort o…
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This article examines the positive aspects of financing the healthcare system based on medical insurance. The dynamics of funds allocated from the State Budget to the State Medical Insurance Fund during 2022–2025 are analyzed. Based on the use of digital technologies within the state medi…
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The transition of healthcare systems toward mixed financing models has increased the role of paid medical services in ensuring financial sustainability and improving service quality. In Uzbekistan, public medical institutions are progressively expanding paid services to supplement limited…
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The article examined the theoretical foundations of assessing how regional infrastructure affected social stratification and developed a coherent conceptual model. The researcher substantiated an integrative analytical approach grounded in Aschauer’s public capital hypothesis, Hansen’s cl…