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GROWTH FACTORS OF QUALITY AND PERFORMANCE OF THE STATE AUDIT
Author(s) -
Aida Zhagyparova,
Tulegenova Zh.,
Zeinegul Yessymkhanova,
I A Solovyova,
D. Baeva
Publication year - 2020
Publication title -
vestnik nacionalʹnoj akademii nauk respubliki kazahstan
Language(s) - English
Resource type - Journals
eISSN - 2518-1467
pISSN - 1991-3494
DOI - 10.32014/2020.2518-1467.191
Subject(s) - audit , internal audit , standardization , accounting , audit plan , information technology audit , performance audit , joint audit , audit risk , business , control (management) , operational auditing , quality (philosophy) , computer science , artificial intelligence , operating system , philosophy , epistemology
The article analyzes the fundamentals of standardization in the field of state audit and its role in the activity of the supreme financial control bodies. The importance of standardization was confirmed in the preparation of proposals and recommendations, based on the results of control and expert-analytical activities by the supreme financial control bodies, with the aim of improving the management of public resources. Expert-analytical activities significantly increase the efficiency of internal state auditors. It is one of the most important tools in the implementation of the functions and powers assigned to internal auditors under the Law. Today, there are many types and methods of audit and analytical procedures. In addition to them, computerized techniques were added, that help auditors to automate the analysis process and make it less costly and time-consuming. Expert-analytical activities for bodies of internal state audit are not regulated by law. This means that the bodies of internal state audit do not conduct an expert-analytical event separately from the audit, as an independent event, in contrast to the bodies of external state audit. Expert-analytical activity for internal state audit bodies is one of the analysis tools for conducting audits, fixed in accordance with the functions of the state body under the Law.