A conceptual model for developing the state information technology audit system in the Republic Of Kazakhstan

Abstract

The article is devoted to the study of theoretical, methodological and practical aspects of developing an information technology audit system in the public sector of the Republic of Kazakhstan under conditions of digital transformation of public administration. The relevance of the study is determined by the rapid development of the state's digital infrastructure, the growth of public expenditures on digitalization projects, and the need to ensure the efficient use of public resources in the field of information technology.

The purpose of the study is to develop a conceptual model for the formation of a public sector information technology audit system adapted to the specific features of the Republic of Kazakhstan. The methodological framework of the research is based on systemic, institutional and risk-oriented approaches, comparative and systemic analysis methods, as well as content analysis of legal acts, international standards and audit reports.

The study analyzes the development of digital government in the Republic of Kazakhstan and assesses the current state of government information systems and audit practices in the field of informatization. Key challenges were identified, including the absence of a specialized methodology for public IT audit, insufficient assessment of the digital maturity of audit entities, and the limited use of international standards in national practice. The scientific novelty of the study lies in the development of an original conceptual model for the formation of an information technology audit system based on the integration of regulatory, institutional, methodological, human resource, and analytical components.

The practical significance of the study lies in the possibility of using its results to improve public audit methodology and further develop the system for monitoring the effectiveness of digital transformation in the Republic of Kazakhstan.