All manuscripts submitted for publication in the scientific and practical journal "Memlekettik Audit - State Audit" are subject to double-blind peer review.

Reviewers are involved in the review, having a degree of candidate or doctor of science and who are recognized experts in the subject of peer-reviewed articles in the Republic of Kazakhstan and abroad. Reviewers are appointed by decision of the editorial board from the base of reviewers registered in the journal's online system.

Submitted articles and unpublished data cannot be used by reviewers in personal research without the written consent of the author(s).

The results of the review are confidential. Reviewers, in case of a conflict of interest, are not allowed to review the manuscript.

Initially, the manuscript is checked for compliance with the requirements for the article by the executive secretary and deputy editor-in-chief. In case of compliance, the article is checked in the anti-plagiarism system. Further, the article is allowed for review, where the editor-in-chief determines the reviewers.

Within two weeks, the reviewer reviews the article sent to him in the online review system. The review is signed by the reviewer, scanned and submitted to the editorial board, and a message is sent to the journal's online system. Based on the results of the review, the reviewer submits one of the following decisions to the editorial board of the journal:

• accept for publication;
• send for revision;
• reject.

One of the decisions is made by the editorial board based on the reviews of the reviewers:

• recommend the article for publication without corrections;
• return the article to the author to correct the reviewer's comments, in this case, the author must provide the corrected version of the article within two weeks;
• reject the article (the grounds for making such a decision must be stated).

In case of disagreement between the reviewers, the final decision on the publication of the article is made by the editorial board. An appropriate notification is sent to the author about the decision made in the journal's online system.

When reviewing the submitted materials, the editorial board and reviewers are guided by the following criteria:

• relevance of the topic of the article, its compliance with the profile of the journal;
• originality, novelty, contribution of the author to the scientific field / discussions;
• theoretical substantiation of the topic, elaboration of literature and sources on the topic of the article;
• general scientific level of the article, reliability of data and conclusions;
• harmony and logic of argumentation;
• presentation style;
• compliance with the requirements for the design of the text.

Publication is carried out in the order of the general queue as soon as the material is ready. The editors have the right to form a queue in accordance with the headings of upcoming issues.