Open AccessImproving the activities of the audit commission in the state audit system in the Republic of Kazakhstan
Author(s) -
М.А. Жолаева,
Gulnara D. Amanova,
Bibigul Zh. Akimova,
Li Ku
Publication year - 2021
Publication title -
"tu̇ran" universitetìnìn̦ habarsysy/"tu̇ran" universitetìnìņ habaršysy
Language(s) - English
Resource type - Journals
eISSN - 2959-1236
pISSN - 1562-2959
DOI - 10.46914/1562-2959-2021-1-2-141-148
Subject(s) - audit , commission , publicity , accounting , business , control (management) , joint audit , state (computer science) , government (linguistics) , internal audit , chief audit executive , public administration , finance , political science , economics , management , marketing , linguistics , philosophy , computer science , algorithm
This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.