Confident accountant doing financial reports being surrounded by business partners with huge piles of documents
In the second quarter of this year, an assessment of the performance of employees of internal audit services of state bodies and organizations of the Republic of Uzbekistan was carried out. Monitoring was carried out according to the approved system of performance indicators, including key performance indicators (KPIs), reflecting the actual contribution of specialists to the detection and prevention of financial violations.
225 employees representing government agencies at various levels were evaluated. According to the results of the analysis, 91 employees (40 percent) received the final rating "excellent", 46 employees (21 percent) — "good", 56 (25 percent) — "satisfactory", 32 specialists (14 percent) — "unsatisfactory".
Compared to the first quarter of this year, the statistics show a positive trend. The number of employees with the highest rating increased from 74 to 91, and the number of "good" ratings increased from 38 to 46. At the same time, there is a significant decrease in the share of unsatisfactory results: if in the first quarter 53 employees failed to meet the KPI, in the second quarter their number decreased to 32.
The effectiveness assessment was carried out on the basis of a comprehensive approach, including the level of implementation of the annual audit plan, the quality of remote control, the effectiveness of implementing proposals to eliminate deficiencies, and the number of identified financial deviations up to the stage of violations. The rating categories are distributed as follows: an indicator below 56 percent is considered "unsatisfactory", from 56 to 71 percent — "satisfactory", from 71 to 86 percent — "good", over 86 percent — "excellent".
The increase in efficiency confirms the gradual strengthening of the internal audit institution as a tool for increasing transparency and discipline in public finance management. KPI system assessment allows not only identifying areas for professional development, but also encourages employees to comply with internal control and audit ethics standards. In the future, these measures are aimed at strengthening the role of internal audit as an element of a sustainable financial and management architecture in Uzbekistan.
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