Open AccessDISTINCTIVE FEATURES OF ORGANIZATION OF STATE AUDIT TYPES
Author(s) -
Lyazzat Sembiyeva,
Aida Zhagyparova,
Ж. У. Тулегенова,
G. Orynbekova,
Vasyl Derii
Publication year - 2021
Publication title -
vestnik nacionalʹnoj akademii nauk respubliki kazahstan
Language(s) - English
Resource type - Journals
eISSN - 2518-1467
pISSN - 1991-3494
DOI - 10.32014/2021.2518-1467.108
Subject(s) - audit , performance audit , business , accounting , joint audit , internal audit , information technology audit , audit plan , government (linguistics) , control environment , state (computer science) , external auditor , control (management) , economics , management , linguistics , philosophy , algorithm , computer science
At the current stage of the global development of inter-economic relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The introduction of state audit that meets international standards and includes an audit of financial statements, compliance and efficiency is also included in the Concept of a new budgetary policy of the Republic of Kazakhstan. The current model of government audit in Kazakhstan began in 2015 with the adoption of the Law of the Republic of Kazakhstan "About State Audit and Financial Control". In the studies carried out, many problematic issues of government audit are considered in depth: ways of introducing modern forms and types of audit and control, such as strategic audit, audit of the effectiveness of the use of budget funds, assessment of strategic plans of government agencies and the activities of the quasipublic sector and their impact on economic development. In general, state audit is seen as a holistic and independent assessment of the effectiveness of audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations based on identified deficiencies and proposals for risk management. This article discusses the theoretical foundations, models and types of governmental audit in the Republic of Kazakhstan, as well as the possibility of applying international experience in the development of the Kazakhstani model of governmental audit.