Uzbekistan has established a procedure for evaluating the performance of internal audit staff.

The regulation defines the procedure for evaluation, rewarding, and ranking the effectiveness of internal audit services in ministries and departments, where the internal audit service has been established, the Council of Ministers of the Republic of Karakalpakstan, as well as the heads and staff of internal audit services in regions and the city of Tashkent based on the most important indicators.

The requirements of the regulation apply to the evaluation of the effectiveness of the head and employees of the internal audit services of state bodies and organizations in achieving key performance indicators assigned to employees, as well as in carrying out tasks and functions.

The evaluation of the activities of an internal audit employee is conducted quarterly by the head of the internal audit service, who is responsible for the accuracy and impartiality of the information related to the evaluation.

The most important indicators of employee performance are:

• results in preventing violations of budget legislation;
• results of remote management implementation;
• conducting internal audit activities for which the employee is responsible in the annual internal audit plan;

Implementation of proposals and recommendations provided by the internal audit employee.

The effectiveness rating of the head and employees of the internal audit service is formed based on the ranking of the cumulative performance indicators of the employee in descending order.