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Order No.12-нқ dated February 7, 2023


                                                                                                      EDITORIAL POLICY OF THE JOURNAL

                                                                                                    «MEMLEKETTIK AUDIT – STATE AUDIT»

    

        The purpose of the publication – is to attract the general public to the problems of effective management of national resources and to discuss topical issues in the field of economics, finance, state audit and financial control.

 

TASKS:

  • publication of scientific articles of financial and economic profile;
  • publication of the main scientific results of dissertations and research on topical issues of socio-economic development, including issues related to state audit and financial control;
  • presentation of analytical materials in the field of key problems of improving the auditing activities of the Supreme Audit Chamber of the Republic of Kazakhstan and regional bodies of state audit and financial control;
  • coverage of current trends and prospects for the development of state audit and financial control in the regions of the Republic of Kazakhstan;
  • research of methodological approaches to the organization and conduct of performance audits (in the context of spheres and branches of activity);
  • exchange of international experience on key aspects of socio-economic development and best practices of foreign supreme audit institutions.

 

FOUNDER:

«Center for Analytical Research and Evaluation» LLP

 

FREQUENCY OF ISSUE: 4 times a year.

 

SECTIONS:

        Theory and methodology – this section of the journal contains articles devoted to the study of theoretical and methodological aspects of the study of topical issues of the development of the social and economic system, including problems in the field of improving the system of state audit.

        Practice – this section of the journal publishes articles aimed at analyzing key problems and priority areas of development of the national system of state audit and financial control of the Republic of Kazakhstan.

        Researches – this section of the journal publishes the results of scientific research in the development of methodological approaches to the organization and conduct of performance audits in the context of industries and spheres of activity.

        Foreign experience – this section of the journal is devoted to the publication of articles by representatives of the supreme audit institutions of foreign countries regarding the exchange of best practices in auditing.

 

TERMS OF PUBLICATION:

  • articles previously unpublished or not accepted for consideration in other publications are accepted for publication;
  • articles on scientific areas of the journal are accepted until the 30th of the first month of the quarter (January, April, July, October);
  • the volume of the article (without title, information about the authors, annotation and keywords) should be at least 7 and no more than 15 pages;
  • the maximum allowable number of authors of one article is no more than three authors, however, if there is a development and testing of econometric models and depending on the complexity of the study (a fundamental approach to the analysis of theoretical and methodological aspects of the topic under study, experimental confirmation of a scientific hypothesis, collection and processing of an extensive array of data, including on the basis of a sociological survey and etc.) – up to four authors are allowed;
  • all articles submitted to the editorial office of the journal «Memlekettik audit – State Audit» are checked in the license system «StrikePlagiarism without fail. The originality of the text of scientific articles should be 80% or higher. At the same time, the threshold level of the Similarity Coefficient 1 should not be higher than 30%, the Similarity Coefficient 2 should not be higher than 10%. Illegal borrowing and illegal quoting, increasing the originality of the text with the help of technical and other unfair methods are not allowed;
  • all articles undergo double-blind (anonymous) review;
  • all articles of the journal are assigned a DOI, the authors (optionally) are registered in the CrossRef database;
  • all materials must be designed strictly in accordance with the requirements. The Editorial Board reserves the right to select articles for inclusion in the journal, shorten texts and make necessary edits to them without the consent of the authors. Articles rejected by the editorial board are not re-accepted and are not considered. The editorial board reserves the right not to discuss the reasons for rejection;
  • the article is uploaded by the author in his personal account on the journal's website. Correspondence, discussion and revision of materials, checking for plagiarism and reviewing of articles are also carried out there. To check for plagiarism, the full article is uploaded in Word format, for reviewing, the article is uploaded without full name and affiliation in Word format;
  • the decision on acceptance of materials or rejection is made by the editorial board within two months from the date of receipt of the manuscript.

 

PUBLICATION ETHICS:

        In order to ensure a high status of trust on the part of readers and their confidence in the reliability of scientific information of published scientific papers, the editorial board of the journal «Memlekettik Audit – State Audit» is guided in its activities by international ethical standards of scientific publications, including rules of decency, confidentiality, supervision of publications, consideration of possible conflicts of interest, etc.

        In its activities, the editorial board follows the recommendations of the Committee on Ethics of Scientific Publications (Committee on Publication Ethics), and also relies on the experience of reputable international journals and publishers.

        Compliance with the rules of ethics of scientific publications by all participants in the publishing process contributes to ensuring the rights of authors to intellectual property, improving the quality of publications and preventing the possibility of misuse of copyrighted materials in the interests of individuals in accordance with the Law of the Republic of Kazakhstan of 1996 No. 6 «On Copyright and Related Rights» (with amendments and additions as of 01.01.2021) and is regulated by the journal's Publication Ethics.

 

BORROWING AND PLAGIARISM:

         All articles submitted to the editorial office of the journal «Memlekettik audit – State Audit» are checked in the license system «StrikePlagiarism without fail. The originality of the text of scientific articles should be 80% or higher. At the same time, the threshold level of the Similarity Coefficient 1 should not be higher than 30%, the Similarity Coefficient 2 should not be higher than 10%. Illegal borrowing and illegal quoting, increasing the originality of the text with the help of technical and other unfair methods are not allowed. In case of detection of numerous borrowings, the editorial board acts in accordance with the rules of the International Committee on Publication Ethics (COPE):

  • notifies the author(s) of the presence of borrowings;
  • receives confirmation of the notification from the author(s);
  • rejects the article.

 

TYPE OF REVIEW:

        All articles are double-blind peer-reviewed by independent scientists, including foreign ones. The conclusion on the possibility of publishing articles is made on the basis of positive decisions.

        The reviewer must correspond to the scientific direction of the article and is responsible for the content of the published article. Articles are provided to reviewers without specifying information about the author(s). The reviewer must review the submitted article within two weeks of receipt. The review is provided to the author(s) of the article without specifying information about the reviewers. Reviewers, in case of a conflict of interest, are not allowed to review the manuscript.

 

FREE ACCESS AND ARCHIVING POLICY

        Based on the Budapest Open Access Initiative, the scientific and practical journal «Memlekettik Audit - State Audit» provides open access, free of charge, to the content of the issues of the journal to all readers in accordance with the principle that free access to the results of scientific research contributes to the popularization of domestic experience, attracts the attention of the international community, develops science and education in conditions of global exchange of research.

        On the basis of the Law «On Mass Media» No. 451-I of July 23, 1999, the Journal provides an electronic archive on the website and sends mandatory copies to the National Library of the Republic of Kazakhstan.

        The journal is indexed in the following citation databases:

  • Kazakhstan Citation Database (KazBC)
  • E-Library
  • National Electronic Library (NEB)

 

REGISTRATION FEE

        The cost of publishing one article in the journal is 20000 tenge.

        Payment is made after receiving a positive review and the decision of the editorial board of the journal to publish the article in a specific issue – by transfer with the note «Payment of the registration fee to the journal «Memlekettik Audit – State Audit» to the bank account of LLP «Center for Research, Analysis and Evaluation of Effectiveness».

Requisites:

«Center for Analytical Research and Evaluation» LLP

JSC «Bank Center Credit»

BSK/BIC (SWIFT) KCJBKZKX

Code 16

BIN/IIN 071040006251

KZ528562203117243812 - KZT

KZ758562203217486302 - EUR

KZ788562203217511856 - USD

KZ588562203328199401 - RUB

        Articles of invited scientists are published free of charge once a year.

        Annual subscription to the magazine is welcome. Subscription to the magazine is issued through JSC «Kazpost». The index for legal entities and individual subscribers is 74167.