THE ICRC INDEX: A METHODOLOGICAL FRAMEWORK FOR ASSESSING INTOSAI ISSAI COMPLIANCE IN EMERGING SUPREME AUDIT INSTITUTIONS — EVIDENCE FROM UZBEKISTAN

Purpose — This paper introduces and validates the ICRC (ISSAI Conformity and Reform Capability) index — a novel multi-dimensional methodological framework for assessing the compliance of Supreme Audit Institutions (SAIs) with INTOSAI's International Standards (ISSAI). The framework is specifically designed for medium-sized SAIs in transition economies, addressing a gap left by the more resource-intensive INTOSAI Performance Measurement Framework (PMF). Design/methodology/approach — The study employs a sequential explanatory mixed-methods design (Saunders et al., 2019). The ICRC index was constructed through a four-dimensional structure (Legal Conformity, Institutional Conformity, Operational Conformity, Reform Capability) comprising 17 assessment aspects, with weights derived through expert consensus (Delphi method, n=15). Reliability was tested using Cronbach's alpha. The framework was applied to the Accounts Chamber of the Republic of Uzbekistan as a case study. Findings — The ICRC index demonstrated acceptable internal consistency (α = 0.87). The Uzbek SAI achieved an overall ICRC score of 2.94/5.00 ("upper-medium" compliance). Dimensional decomposition revealed significant gaps in institutional independence (IC = 1.50) and ethics framework adoption (1.5/5), while reform capability (RC = 3.50) showed promise. The framework successfully identified prioritization pathways consistent with recent reform decrees (PF-100, 2024; PF-252, 2025). Research limitations/implications — The relatively small expert sample (n=15) constrains statistical generalization. Cross-validation with other Central Asian SAIs (Kazakhstan, Kyrgyzstan, Tajikistan) is recommended as a future research direction. Originality/value — This study contributes a parsimonious yet comprehensive assessment tool that fills a methodological gap for emerging SAIs. The introduction of "Reform Capability" as an explicit dimension distinguishes the ICRC from existing static frameworks.


07.09.2026 Volume Issue View more Download
HISSIYOTLAR, STRESS VA DEPRESSIYA: PSIXOLOGIK TAHLIL VA ZAMONAVIY YONDASHUVLAR

Mazkur maqolada hissiyotlar, stress va depressiya tushunchalarining psixologik mohiyati, ularning inson ruhiy salomatligiga ta’siri hamda o‘zaro bog‘liqligi ilmiy jihatdan tahlil qilingan. Shuningdek, stress va depressiyaning kelib chiqish sabablari, asosiy belgilari, oldini olish choralari hamda psixologik yordam ko‘rsatishning zamonaviy usullari yoritilgan. Maqolada stressning neyrofiziologik mexanizmlari, xususan, gipotalamus-gipofiz-buyrak usti bezi o‘qi (HPA o‘qi), kortizol va ayrim neyrotransmitterlarning roli haqida ma’lumotlar keltirilgan. Depressiyaning biologik, psixologik va ijtimoiy omillarning o‘zaro ta’siri natijasida yuzaga kelishini ifodalovchi biopsixosotsial yondashuvga alohida e’tibor qaratilgan. Tahlil natijalari shuni ko‘rsatadiki, hissiyotlarni boshqarish ko‘nikmalarini rivojlantirish, stressni samarali boshqarish, sog‘lom turmush tarziga rioya qilish va o‘z vaqtida psixologik yordam olish ruhiy salomatlikni mustahkamlash hamda depressiv holatlarning oldini olishda muhim ahamiyatga ega.


07.09.2026 Volume Issue View more Download
ПРОБЛЕМЫ И НАПРАВЛЕНИЯ СОВЕРШЕНСТВОВАНИЯ ЗАКОНОДАТЕЛЬСТВА РЕСПУБЛИКИ УЗБЕКИСТАН В СФЕРЕ ОХРАНЫ И РАЦИОНАЛЬНОГО ИСПОЛЬЗОВАНИЯ ТРАНСГРАНИЧНЫХ ВОДНЫХ РЕСУРСОВ

В статье исследуется современное состояние правового регулирования охраны и рационального использования трансграничных водных ресурсов в Республике Узбекистан с учетом принятия нового Водного кодекса 2025 года. Показано, что Кодекс впервые на уровне кодифицированного акта закрепил понятия трансграничных вод, трансграничных водных объектов и трансграничного воздействия, а также специальную главу о международном сотрудничестве. Вместе с тем результативность новых норм зависит от их процессуальной конкретизации. Выявлены пробелы в регулировании предварительного уведомления о планируемой деятельности, оценки трансграничного воздействия, обмена сопоставимыми данными, совместного мониторинга, экологических расходов воды, доступа общественности к информации и возмещения трансграничного вреда. Предложена модель дальнейшего совершенствования законодательства, основанная на взаимосвязи Водного кодекса с законодательством об экологической оценке, цифровизации, экологическом контроле и юридической ответственности.


07.09.2026 Volume Issue View more Download
DAVLAT SEKTORIDA ICHKI NAZORAT HAMDA ICHKI AUDIT TIZIMINI TAKOMILLASHTIRISH

Mazkur maqolada davlat sektorida ichki nazorat va ichki audit tizimining iqtisodiy mohiyatamarali boshqarishdagi o‘rni hamda O‘zbekistonda ushbu yo‘nalishda amalga oshirilayotgan institutsional islohotlar o‘rganilgan. Tadqiqotda ichki nazorat va ichki auditning o‘zaro bog‘liqligi, davlat budjeti mablag‘laridan maqsadli va samarali foydalanishni ta’minlash, budjet intizomini mustahkamlash, moliyaviy xatolar va qonunbuzilishlarning oldini olishdagi ahamiyati tahlil qilingan. O‘zbekiston Respublikasida ichki audit xizmatlarini tashkil etish, ichki auditorlarni sertifikatlash, xavfga asoslangan auditni joriy etish, masofaviy nazoratni kengaytirish va audit jarayonlarini raqamlashtirish bo‘yicha erishilgan natijalar baholangan. Tadqiqot natijasida davlat sektorida ichki nazoratning yagona metodologik modelini yaratish, ichki auditning funksional mustaqilligini kuchaytirish, risklarni boshqarish tizimini takomillashtirish, raqamli audit va ma’lumotlar tahlilini keng joriy etish hamda audit tavsiyalarining bajarilishini avtomatik monitoring qilish bo‘yicha ilmiy-amaliy takliflar ishlab chiqilgan.


29.08.2026 Volume Issue View more Download
THE IMPACT OF INTERNATIONAL FINANCIAL COOPERATION ON SOCIAL STABILITY: SUCCESSFUL EXPERIENCES

International financial cooperation has become an increasingly important instrument for strengthening social stability, particularly in economies exposed to financial crises, unemployment, poverty, migration pressures, public-health emergencies, and other external shocks. Cooperation among national governments, international financial institutions, regional development banks, donor agencies, and multilateral funds can contribute not only to macroeconomic stabilization but also to the protection of employment, household incomes, access to essential public services, social inclusion, and human-capital development. This article examines the impact of international financial cooperation on social stability through selected successful experiences, including the European Union’s Support to Mitigate Unemployment Risks in an Emergency (SURE) instrument, the Global Concessional Finance Facility and related programs in Jordan, Asian Development Bank support for social resilience in Bangladesh, and international financial cooperation supporting social protection reforms in Uzbekistan. The study applies a comparative and descriptive analytical approach based on secondary data from international financial institutions. The findings indicate that the social impact of international financing is greatest when financial assistance is closely integrated with targeted social protection, employment measures, institutional reforms, digital delivery mechanisms, and transparent monitoring systems. The article concludes that international financial cooperation should increasingly be viewed as a multidimensional mechanism for maintaining social resilience rather than merely as an instrument for correcting macroeconomic imbalances.


29.08.2026 Volume Issue View more Download
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