POSSIBILITIES OF INTRODUCING STRATEGIC AUDIT INTO THE PRACTICE OF THE SUPREME AUDIT CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

Abstract

The global trend of modernization of the sphere of public administration has led to the transformation of the system of state audit and financial control in terms of effective, efficient and economical use of national resources.

Today, the "strategic audit" approach has become relatively widespread in the economic literature and world practice. The main feature of the strategic audit is its promising nature and the need to identify and prevent risks earlier, simultaneously develop proposals for the implementation of preventive measures or appropriate corrective measures, as well as the use of a wide range of analysis methods and tools.

It should be noted that the concept of strategic audit in Kazakhstan is not fixed at the legislative level. In the international standards of public audit, strategic audit does not differ as an independent form of financial control. However, there are cases when a strategic audit is conducted independently by most INTOSAI countries.

Achieving national goals and priorities for the development of public administration in the country requires careful planning, effective implementation strategies and reliable mechanisms for their assessment and adjustment. This article examines the role of the state strategic audit as an important tool in this process in achieving national development goals and priorities.

In this regard, the study identified a number of aspects for the implementation of the activities of the Supreme Audit Chamber of the Republic of Kazakhstan, determining the analysis of the advantages and limitations of strategic audit, understanding the importance of linking strategic audit with national development goals and the importance of monitoring and evaluation in strategic planning.