Order №49-нқ dated June 27, 2025
EDITORIAL POLICY OF THE JOURNAL
«MEMLEKETTIK AUDIT – STATE AUDIT»
1. General provisions
1.1 This editorial policy of the journal "Memlekettik audit – State audit" (hereinafter – The Policy) was developed in accordance with the Law "On Mass Media" of the Republic of Kazakhstan, Order No. 20 of the Minister of Education and Science of the Republic of Kazakhstan dated January 12, 2016 "On Approval of Requirements for scientific publications to include them in the list of publications recommended for publication of scientific results", the Charter of the Limited Liability Partnership "Research Center, analysis and evaluation of effectiveness" and is intended to determine the conditions of publication, the degree of originality of articles, and the review procedure, accessibility and archiving of scientific articles of the journal "Memlekettik audit – state audit" (hereinafter – the Journal).
The founder of the Journal is the Limited Liability Partnership Center for Research, Analysis and Evaluation of Effectiveness.
Frequency of issue: 4 times a year (quarterly).
Thematic focus: economics, finance, state audit.
The purpose of the Journal is to develop the system of state audit and financial control and to assist in the modernization of auditing activities.
Journal Tasks:
coverage of scientific, analytical and other research in the field of state audit and financial control, economics, finance, and public administration.
attracting the attention of experts from the scientific community and the target audience of the audit field to current problems and issues of improving auditing activities.
Journal 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.
"Practiсe" – 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.
"Research" – this section of the journal publishes the results of scientific research in the field of developing methodological approaches to the organization and conduct of performance audits in the context of industries and fields 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.
2. Conditions of publication of articles
2.1 The author should not send to the editorial office papers that describe, in fact, the same research in more than one journal or primary publication.
2.2 Articles are accepted, without time limits, during the calendar year. Work with articles is carried out exclusively on the Journal's website, including the process of submitting articles by authors to the editorial board, sending for verification of originality and review, feedback, correction of errors and other aspects of cooperation.
2.3 The decision to publish an article in the Journal is made based on the results of a double-blind review and a positive decision of the editorial board.
2.4 Posting an article on the Journal's website does not automatically include the article in the Journal issue.
2.5 Articles must comply with the approved guidelines for the authors of the Journal, according to the appendix to this Policy.
2.6 The author may be published no more than once in one issue.
2.7 Each issue of the Journal should contain articles by foreign authors and articles in foreign languages (including English).
2.8 For the defense of doctoral dissertations (PhD), 2 (two) articles in the Journal are allowed as a publication.
2.9 A DOI is assigned to each published article.
2.10 Payment for the publication of an article in the Journal is made by the authors after receiving a positive review and notification of the decision to publish the article, according to the rate approved by the Founder. The fact of advance payment cannot influence the editorial board's decision to accept the article.
3. The originality of the articles
3.1 Articles submitted for publication are subject to mandatory verification of originality through a licensed system for detecting borrowing (plagiarism).
3.2 To check for plagiarism, the full article is uploaded in Word format. The minimum requirement for the originality of the plagiarism test result is set at a level of at least 80% uniqueness.
3.3 Illegal borrowing and illegal quoting, as well as increasing the originality of the text using technical and other unfair methods are not allowed.
3.4 If numerous borrowings are found, the editorial board notifies the author of the presence of borrowings and rejects the article.
4. The procedure for reviewing articles
4.1 Articles submitted to the editorial board of the Journal are subject to mandatory closed double-blind peer review in order to ensure the quality of the published article, the correctness and reliability of the presentation of the results.
4.2 Articles are sent to reviewers in order of priority according to the date of receipt by the editorial board.
4.3 The review of articles is carried out on a voluntary and gratuitous basis. The reviewer, including a foreign one, must correspond to the scientific direction of the article and is responsible for the content of the published article.
4.4 Reviewers check the compliance of the article with the stated purpose and thematic focus of the Journal, approved publication ethics and compliance with the requirements of the guidelines for authors in accordance with the appendix to this Policy.
4.5 The review is conducted confidentially for the author and the reviewer. The editorial board provides articles to reviewers without providing information about the author(s). The review is provided to the author(s) of the article without specifying information about the reviewer.
4.6 The review of articles is carried out within 14 (fourteen) calendar days from the date of receipt of the article by the reviewer.
4.7 The reviewer has the right to refuse reviewing and notify the editorial board of the Journal within 2 (two) calendar days from the date of receipt of the article.
4.8 Reviewers should declare their attitudes and actions that may affect their assessment of the article and abandon the review process if there is an actual or potential conflict of interest in relation to the article in question. In particular, the reviewer may not be the author or co-author of the peer-reviewed work, the scientific supervisor of the applicant for an academic degree, or an employee of the department in which any of the authors of the article work.
4.9 The review should objectively evaluate the scientific article and contain an analysis of its scientific and methodological advantages and disadvantages. The review should contain a conclusion:
a) the article is recommended for publication;
b) the article is recommended for publication after correcting the comments;
c) it is recommended to submit the article for additional review;
d) it is not recommended for publication.
4.10 An article recommended for publication must have at least two (2) positive reviews.
4.11 The peer-reviewed issue of the Journal is coordinated with the structural unit responsible for public relations of the Supreme Audit Chamber of the Republic of Kazakhstan.
5. Access and archiving of the Journal
5.1 The Journal's website provides open access to the full texts of the electronic version of the current issue of the Journal free of charge.
5.2 The Journal's website provides an electronic archive of issues of the Journal for previous years.
5.3 One (1) copy of the Journal issue is sent quarterly to the National Library of the Republic of Kazakhstan.
5.4 The journal is indexed in the Kazakhstan Citation Database and E-Library.
5.5 The journal is registered in the information system of the authorized body in the field of science and higher education.
Requisites:
Center for Research, Analysis and Evaluation of Effectiveness LLP
Bank Center Credit JSC
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.