AN INTEGRATED APPROACH TO IMPROVING THE STATE AUDIT SYSTEM IN THE REPUBLIC

Abstract

This article examines the theoretical and practical aspects of conducting a state audit in the Republic of Kazakhstan. The issues of the influence of state audit and financial control on the implementation of economic reforms of the new economic policy in the republic are considered. State audit and financial control play a key role in assessing the effective use and distribution of State funds. The results of the ongoing socio-economic reforms in the country depend on the conduct of a high-quality and effective state audit. In the modern realities of a rapidly changing world, public audit, and its continuous improvement, is a necessity and should ensure an increase in the efficiency of public administration and the use of budgetary funds, state assets and quasi-public sector entities. The state audit should assess the effectiveness of the use of fiscal instruments to solve social problems and the economic assessment of their impact on the development of the economy or the real sectors of the economy.

            In this regard, the study and study of the systemic problems of conducting state audit and financial control is relevant today.

            The article considers some problems of the functioning of the state audit system. In order to improve the system and organization of state audit, the authors have substantiated and proposed certain new economic areas of efficiency audit and financial reporting, which can be used in the development of a new Concept for the development of state audit.