METHODOLOGICAL APPROACHES TO AUDIT OF THE EFFICIENCY OF THE USE OF FUNDS ALLOCATED TO THE DEVELOPMENT OF THE AGRO-INDUSTRIAL COMPLEX

Abstract

The article notes that the effectiveness of the use of budgetary funds in the agro-industrial complex is largely determined by a rational performance audit system, which significantly affects the quality of decision-making in the field of public financial management. Based on the experience of conducting a performance audit, the main directions have been identified that
contribute to improving the efficiency of the work of public authorities and recipients of budgetary funds, as well as their responsibility and transparency of functioning. Currently, state audit in Kazakhstan is in the process of improvement, and one of the promising areas of its development should be the development and implementation of performance audit mechanisms.
World experience shows that the use of performance audit has a significant impact on the
quality of decision-making and execution by executive authorities in the field of public finance
management.