STRATEGIC AUDIT IN ACHIEVING NATIONAL DEVELOPMENT GOALS AND PRIORITIES

Abstract

The work of Supreme Audit Institutions is now becoming increasingly important to improve the accountability and transparency of public administration, as well as to provide advice to the government on strategic issues. In these conditions, a strategic approach to conducting an audit to achieve national goals and priorities becomes particularly relevant. A special feature of a strategic audit is its expert-analytical and advisory function for an in-depth analysis of the achievement of national goals and strategic projects, while in traditional types of audit the control and audit function is more used. Strategic audit today acts as a special type of audit and control, which has fundamental differences from other types of audit. The article examines the effectiveness of strategic planning documents in Kazakhstan, which are focused mainly on issues of spending budget funds. This shows the need to build a strategic audit on the principles of a project audit and cover all stages of project implementation - from planning to completion. International experience has been studied, showing the need to regulate strategic planning at the legislative level. In conclusion, methodological approaches and criteria for conducting a strategic audit are defined.