ОБ УСТРОЙСТВЕ И ДЕЯТЕЛЬНОСТИ ВЫСШИХ ОРГАНОВ АУДИТА ЗАРУБЕЖНЫХ СТРАН

Laylim Kashimova; Abai Tasmaganbetov

doi:10.55871/2072-9847-2022-54-1-6-15

Vol. 54 No. 1 (2022), Theory and methodology

Vol. 54 No. 1 (2022)

ABOUT THE DEVICE AND ACTIVITIES OF THE SUPREME AUDIT BODIES IN FOREIGN COUNTRIES

Theory and methodology

https://doi.org/10.55871/2072-9847-2022-54-1-6-15

Published 2022-03-31

Laylim Kashimova⁺⁻
Abai Tasmaganbetov⁺⁻

Laylim Kashimova

Счетный комитет по контролю за исполнением республиканского бюджета

Abai Tasmaganbetov

Accounting committee for control over execution of the republican budget

PDF (Ру)

Keywords

Выбраны:Supreme Audit Institution
Public Audit
INTOSAI
Westminster Model
Judicial Model
Collegial Model

How to Cite

Kashimova Л., & Tasmaganbetov А. (2022). ABOUT THE DEVICE AND ACTIVITIES OF THE SUPREME AUDIT BODIES IN FOREIGN COUNTRIES. «МЕМЛЕКЕТТІК АУДИТ – ГОСУДАРСТВЕННЫЙ АУДИТ», 54(1), 6–15. https://doi.org/10.55871/2072-9847-2022-54-1-6-15

Abstract

The article discusses the practice of organizing the activities of supreme audit institutions in foreign countries. In the member countries of the International Organization of Supreme Audit Institutions (INTOSAI), the functioning of public audit bodies is based on the principles of good governance, supporting the government in improving efficiency, strengthening transparency and public trust, ensuring accountability, and promoting the efficient use of public resources.