By this resolution, the following were approved:

I. Concept for Further Improvement of the Internal Control System in Republican and Local Executive Authorities for 2025 - 2027 and the "Roadmap" for its implementation.

This concept provides for:

international experience in the development of the internal control system in the public sector and the current state of affairs in our country;

formation of an integrated control system and implementation of an effective risk management system;

increasing the effectiveness of control processes and improving the information and communication system;

continuous monitoring of the internal control system and further strengthening of accountability;

improvement of the legislative framework in order to standardize the organization of the internal control system;

organization of the internal control system and development of the system of training, retraining and advanced training of employees.

The Concept also includes the "Internal Control - Integrated Model" and "Three-Level Protection" models as best international practices.

For reference, the "Internal Control - Integrated Model" was developed by the Committee of Sponsor Organizations of the Treadway Commission (COSO) (you can learn more about this model on the organization's official website: https://www.coso.org).

The "three-tiered protection" model was developed by the International Institute of Internal Auditors and is widely used and effectively implemented in ensuring internal control (you can learn more about this model on the organization's official website: https://www.theiia.org).

II. Amendments and additions made to some decisions of the Government of the Republic of Uzbekistan in connection with the improvement of internal audit activities.

The composition of the amendments and additions introduced by the resolution includes:

the procedure for determining the minimum number of staff units allocated to internal audit services of state bodies and organizations;

the procedure for coordinating the dismissal of heads of internal audit services in state bodies and organizations in order to further enhance their independence;

legal regulation of the activities of internal audit services created in the Council of Ministers of the Republic of Karakalpakstan, khokimiyats of regions and the city of Tashkent;

further improvement of the assessment of the activities of internal audit services by expanding the standard questionnaire;

Establishing updated terms of advanced training in the system for issuing a national qualification certificate of internal audit;

other amendments introduced in order to bring regulatory legal acts on internal audit activities into compliance with current legislation.

You can learn more about this decision at the following link:

https://lex.uz/uz/pdfs/-7632930

Information Service

Ministry of Economy and Finance