CERTIFICATION OF STATE AUDITORS: DOMESTIC AND FOREIGN EXPERIENCE

Abstract

The article presents an analysis of the world experience of training and certification and the current practice of the Republic of Kazakhstan in the field of certification of state auditors. The analysis of world experience was carried out from the position of dividing the supreme audit institutions (SAIS) of foreign countries into two groups, the first group – SAIS, in which the confirmation of the qualification of "state auditor" is practiced, the second – countries in which there is no practice of certification of state auditors. In order to identify the features and the subsequent formulation of recommendations, the article provides a comparative analysis of the Kazakh practice of certification of state auditors with similar experience of foreign countries. Additionally, the authors studied the national characteristics of the qualification "internal state auditor", its relevance and relevance in the context of modern functionality and powers of state bodies of the system of state audit and financial control. Recommendations for improving measures in the field of stimulation and motivation of state auditors are formulated, measures for continuous professional training are proposed, including in terms of mandatory professional development for persons who have certificates of state auditors, but do not work in the bodies of the state audit and financial control system.