PRACTICE OF CONDUCTING A COORDINATED AUDIT BY THE SAI-MEMBERS OF INTOSAI

Abstract

The importance of state audit both at the domestic and international level is growing day by day. After all, thanks to the state audit, inspections are carried out on topical issues, errors, violations are identified, and possible ways to prevent them. And the identification of violations, consulting on their elimination is one of the tasks of the SAI of each country. Therefore, this article substantiates the need for further study of best practices of foreign countries, analyzes the experience of the SAI of the INTOSAI member states, the main organization uniting state audit and financial control bodies. In particular, the organization and conduct of a coordinated audit in countries such as Australia, Russia, and Ukraine were studied. As a result of the research, it was found that three types of coordinated audit are used in these countries: parallel, joint and coordinated. Based on the analysis of domestic legal acts, the authors revealed that two types of coordinated audit are used in the Republic of Kazakhstan, namely parallel and joint. Based on the experience of foreign countries, it is proposed to introduce a connected audit into the practice of state audit and financial control bodies.