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Vol. 72 No. 3 (2026), Foreign experience
Vol. 72 No. 3 (2026)

A COMPARATIVE STUDY OF THE PUBLIC AUDIT SYSTEMS OF THE REPUBLIC OF KOREA AND THE REPUBLIC OF KAZAKHSTAN

Foreign experience
Published 2026-09-30
JooSuk Park
Audit and Inspection Training Institute

Keywords

supreme audit institution; public audit; institutional independence; financial control; performance audit; Korea; Kazakhstan.

How to Cite

Park, J. (2026). A COMPARATIVE STUDY OF THE PUBLIC AUDIT SYSTEMS OF THE REPUBLIC OF KOREA AND THE REPUBLIC OF KAZAKHSTAN. State Audit, 72(3). Retrieved from https://gov-audit.kz/index.php/ma/article/view/687
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Abstract

  1. Constitution of the Republic of Korea. Articles 97-100.
  2. Republic of Korea. Board of Audit and Inspection Act (current version).
  3. Board of Audit and Inspection of Korea (2026). Introduction to the Board of Audit and Inspection and the Audit and Inspection Training Institute [training material supplied by the author].
  4. Constitution of the Republic of Kazakhstan (current version).
  5. Republic of Kazakhstan (2015). Law No. 392-V ZRK On State Audit and Financial Control, 12 November 2015, as amended.
  6. President of the Republic of Kazakhstan (2022). Decree on the transformation of the Accounts Committee into the Supreme Audit Chamber, 26 November 2022.
  7. Supreme Audit Chamber of the Republic of Kazakhstan (2026). General information and institutional structure. GOV.KZ. https://www.gov.kz/memleket/entities/esep?lang=en (accessed 2 September 2026).
  8. INTOSAI (1977/2019). INTOSAI-P 1: The Lima Declaration.
  9. INTOSAI (2007/2019). INTOSAI-P 10: Mexico Declaration on SAI Independence.
  10. INTOSAI (2013/2019). INTOSAI-P 12: The Value and Benefits of Supreme Audit Institutions - Making a Difference to the Lives of Citizens.
  11. Ferry, L., Midgley, H., Murphie, A. & Zakaria, Z. (2023). An international comparative study of the audit and accountability arrangements of supreme audit institutions. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 515-546.
  12. OECD (2025). OECD Integrity Review of Kazakhstan: Towards a Coherent Integrity System. OECD Publishing, Paris. https://doi.org/10.1787/d705d02f-en.
  13. OECD/INTOSAI Development Initiative (2026). Strengthening the Independence of Supreme Audit Institutions: Looking at Informal Factors Beyond Legal Safeguards. OECD Publishing, Paris. https://doi.org/10.1787/d4ee3498-en.
  14. Uspambayeva, M., et al. (2025). State Audit System Reform in Kazakhstan's Economic Management. SHS Web of Conferences, 214, 03006. https://doi.org/10.1051/shsconf/202521403006.
  15. Mukhamedyarova, L., et al. (2025). The influence of public audit bodies on the effectiveness of public resource management. Administrative Sciences, 15(12), 493.
  16. PEFA Secretariat (2025). Kazakhstan 2025: Public Expenditure and Financial Accountability Assessment. Washington, DC.
  17. State Audit Journal (2026). Author guidelines and Vol. 71 No. 2 article format. https://gov-audit.kz/index.php/ma/article-design-guide (accessed 2 September 2026).