PRACTICE OF INTERNAL AUDIT OF MATERIAL AND PRODUCTION RESOURCES: EVALUATION OF EFFECTIVENESS AND IDENTIFICATION OF MANAGEMENT ISSUES AT NAMANGAN STATE UNIVERSITY

Abstract

This article examines the practice of internal audit of material and production resources (MPR) using the example of Namangan State University (NamSU) in Uzbekistan. In the context of limited resources and growing demands for quality education, particular attention is paid to the efficient management of material assets. The article presents methods for assessing the effectiveness of MPR utilization, such as cost analysis and resource utilization coefficient calculation. Data on expenditures for various types of resources at NamSU are provided, issues and deficiencies in management are identified, and recommendations for optimizing accounting and control processes are suggested. The study confirms that effective use of material resources not only reduces costs but also enhances the quality of educational services.