681c288dab272.pdf
DOI:
Mavjud emas
INTOSAI (International Organization of Supreme Audit Institutions). “Guidelines for Internal Control Standards for the Public Sector.” OECD (2020). Public Financial Management and Budgeting.3.COSO (2017). Enterprise Risk Management –Integrating with Strategy and Performance.4.World Bank (2022). Improving Public Sector Financial Management through Technology.