Tashkent, Uzbekistan (UzDaily.uz) — Uzbekistan’s Audit Chamber identified financial violations worth 2 trillion soums in the first nine months of 2026, helped optimise spending by 4.2 trillion soums and introduced artificial intelligence technologies into its remote audit system.
The results reflect a shift in the country’s approach to public oversight, with greater emphasis not only on detecting violations but also on preventing financial risks, improving the efficiency of budget spending and assessing the effectiveness of government reforms.
State audit results for January–September
At a briefing, Dildora Khashimova, press secretary of Uzbekistan’s Audit Chamber, presented the agency’s results for January–September 2026.
During the reporting period, the chamber conducted 84 audit activities under its approved plan, including 46 remote audits. Based on the findings, the Presidential Administration and the Audit Chamber issued instructions to the responsible organisations. Their implementation remains under ongoing monitoring.
A key area of work was identifying violations in the use of budget funds and taking measures to address them.
Financial violations involving 2 trillion soums were identified in public spending. The chamber also helped optimise expenditure by 4.2 trillion soums and prevent unlawful spending of 23.6 billion soums. A total of 250.2 billion soums has been returned to the budget, while efforts to recover the remaining funds continue.
Audits also identified additional sources of tax revenue and mandatory payments worth 1.6 trillion soums. Of this amount, 656.3 billion soums has already been received by the budget.
Public procurement was another focus. Violations of legal requirements worth a total of 10.2 trillion soums were identified in this area.
Materials concerning violations worth 4.8 trillion soums were referred to law enforcement agencies for legal assessment. Officials were held administratively liable in cases involving 222.3 billion soums. Ministries and agencies were also issued directives and instructions to rectify violations and prevent them from recurring.
These figures illustrate the scale of the chamber’s oversight activities. However, the value of public auditing is determined not only by the amount of violations detected, but also by how effectively corrective measures prevent budget losses, improve the management of public resources and address the underlying causes of financial problems.
From detecting violations to preventing risks
Developing remote oversight mechanisms has become a key part of the Audit Chamber’s transformation.
During the first nine months of 2026, the chamber’s Remote Control Centre helped secure the elimination of violations worth 17.1 trillion soums and prevent violations worth 90 billion soums.
Remote auditing expands the scope of oversight and allows potential risks to be identified more quickly. Unlike traditional inspections alone, digital tools can analyse large volumes of data, compare financial indicators and flag discrepancies that require further examination by auditors.
This approach is particularly relevant as government programmes expand, budget expenditure increases and demands for transparency in the use of public funds grow.
An important step in the digital transformation was the introduction of artificial intelligence into the Remote Audit information system. AI is currently used in five areas and has helped identify legal violations worth 115 billion soums. Appropriate measures have been taken in response to the findings.
AI can accelerate information processing, automate data analysis and reduce the influence of human error. Digital technologies are intended primarily to improve specialists’ work by helping them identify risks and prioritise areas for further investigation.
The Audit Chamber’s recognition as the winner in the “Best Organisation in Digital Public Audit” category at ICTWEEK Uzbekistan 2026 provided further recognition of its digital initiatives.
In the longer term, greater integration of analytical tools could help the chamber move from responding to violations after they occur towards more systematic forecasting and early prevention of financial risks.
Budget auditing as a tool for improving public policy
Assessing state budget execution remains an important part of the Audit Chamber’s work.
During the reporting period, the chamber conducted an external audit of the report on the execution of the State Budget and state targeted funds’ budgets for the first half of 2026.
Such audits serve not only to verify compliance with financial discipline. They can also reveal weaknesses in budget planning, assess whether expenditure is justified and identify areas where regulations need to be improved.
Following its audits, the chamber proposed developing 20 draft regulatory legal acts to address systemic problems. Four drafts have already been adopted, while the remaining proposals are being coordinated with the relevant ministries and agencies.
This approach reflects an effort to go beyond individual inspections and address the causes of violations.
Where problems stem from shortcomings in the regulatory framework, inefficient administrative procedures or weak coordination between agencies, correcting the consequences of a specific violation may not resolve the underlying issue. In such cases, changes to regulations and management mechanisms may be necessary.
The findings of public audits can therefore provide a basis for improving budget policy and the quality of public administration.
Assessing the effectiveness of reforms
The Audit Chamber’s transformation is part of a broader government policy aimed at ensuring efficient use of budget funds and improving the results of ongoing reforms.
A key principle is that funding allocated to government programmes must not only be spent in accordance with the law but also deliver measurable social and economic outcomes.
Under this approach, public auditing has a broader role. It involves not only determining whether funds were used for their intended purposes, but also assessing whether policy decisions meet their objectives and produce the expected results.
When evaluating government projects, for example, auditors must consider more than the amount of funding disbursed and compliance with procedures. They also need to assess whether targets have been achieved, costs are economically justified, activities have been implemented effectively and the results are sustainable.
This model calls for stronger analytical capabilities, improved methods for assessing spending efficiency and practical recommendations for the organisations responsible for implementing programmes.
Detecting financial violations, recovering funds and preventing unlawful expenditure remain essential. However, the long-term impact of public oversight also depends on its ability to prevent repeated violations and address systemic weaknesses.
Staff development and professional standards
The effectiveness of public auditing depends heavily on specialists’ qualifications, analytical skills and ability to work with modern digital tools.
In this regard, the Audit Chamber has announced an open competition for vacant positions in auditing, information technology and data analysis for the first time.
More than 300 applications were received within two weeks. Applicants include graduates of foreign universities, employees of international organisations and specialists holding international professional certifications. Testing and subsequent selection stages are under way.
The open competition could strengthen the chamber’s staffing capacity and attract specialists with expertise in financial analysis, digital technology and data processing.
Professional education is also being developed. The Higher School of Public Audit has been established at Tashkent State University of Economics. Its bachelor’s and master’s programmes have been developed and approved with reference to the experience of universities ranked among the world’s top 300 by QS and Times Higher Education in relevant fields.
The curricula include specialised modules based on standards associated with CIPFA and INTOSAI, which cover professional training in public finance and public auditing.
The specialised institution is intended to strengthen the link between academic training and the practical needs of public oversight. Over time, it could help build a professional auditing community capable of applying international methodologies and modern analytical approaches.
International standards and digital modernisation
The Audit Chamber’s ongoing transformation includes the adoption of international standards, expanded digitalisation and the development of artificial intelligence tools.
For public auditing, international standards provide a foundation for consistent professional approaches to inspections, risk assessment, drawing conclusions and preparing recommendations.
Combined with digital solutions, these approaches can improve the quality of audit procedures, consistency of assessments and transparency of oversight.
However, modernisation cannot be measured simply by the introduction of technology or the formal adoption of standards. Its effectiveness depends on the practical impact on audit quality, the speed at which problems are identified and the implementation of recommendations.
An important priority, therefore, is ensuring that audit findings lead to concrete management decisions and that identified weaknesses do not recur in subsequent budget cycles.
From financial oversight to protecting the state’s economic interests
The results for the first nine months of 2026 point to an expansion of the Uzbekistan Audit Chamber’s toolkit. Alongside traditional audits, the agency is developing remote oversight, large-scale data analysis and AI applications. It is also placing greater emphasis on regulatory improvements, professional training and assessing the effectiveness of public spending.
A central task is to ensure that public funds are used lawfully, economically and in ways that produce measurable results.
The principle outlined by the president — “Knowledge should be rewarded, work should be given opportunities, and initiative should be supported” — has been identified as one of the guiding principles for the Audit Chamber’s future activities.
Ultimately, the effectiveness of public auditing should be measured not only by the value of violations identified or funds returned to the budget. Equally important are the prevention of financial risks, the resolution of systemic problems, better management decisions and the creation of conditions for government programmes to achieve their objectives.
This approach positions the Audit Chamber not only as a financial oversight body but also as an analytical institution that contributes to protecting the state’s economic interests and improving public welfare.
