AUDIT OF THE ACTIVITIES OF STATE AGENCY AS A TOOL FOR IMPROVING THE EFFICIENCY OF PUBLIC ADMINISTRATION

Abstract

In the modern world, there is a tendency to rethink the understanding of the role of the state, its functions and the relationship of society with the state. Effective reform requires the efforts of the whole society and the openness of the authorities for dialogue, and hasty decisions may lead to significant economic and social losses.  

In the Republic of Kazakhstan, performance audit of the activities of state agencies is carried out by external state audit bodies on the basis of a system of criteria and performance indicators in terms of economy, efficiency and effectiveness, the essence of which is defined in a number of basic regulatory and methodological documents of its conduct based on international standards and procedures. However, an analysis of scientific and practical approaches and foreign experience in auditing the activities of state bodies has allowed us to state that today there is no consensus on the correctness of conducting an audit of the effectiveness of state bodies. At the same time, the conducted research revealed problems both in the methodology of the audit and the ambiguity of the consideration of issues within the audit, which creates uncertainty about the correctness of the audit event. As a result, there was an objective need for a deep study of the theoretical, methodological and practical aspects of this audit and on its basis to improve the methodology taking into account national peculiarities in the state management system and the economy, which determines the relevance of the topic of the article.