INVENTORY AND INTERNAL AUDIT OF EMISSIONS IN PUBLIC INSTITUTIONS: METHODOLOGY AND IMPROVEMENT OF THE CONTROL SYSTEM

Abstract

This paper examines the theoretical and practical aspects of emission inventory and internal audit in public institutions of the Republic of Kazakhstan. The necessity of implementing a systematic approach to accounting and control of pollutant emissions is substantiated in the context of tightening environmental regulations, economic decarbonization, and digital transformation of public administration. A methodology for integrating emission inventory procedures with internal audit tools is proposed, aimed at enhancing transparency, reliability of environmental information, and the effectiveness of state control.

The study employs economic and statistical methods, including the construction of a multiple regression model to identify the relationship between emission levels and key factors such as the structure of the energy sector, industrial production, and government expenditures. The results demonstrate a high explanatory power of the model (R² = 0.87), confirming the significant role of institutional and sectoral factors in shaping environmental impact.

Based on empirical data from Kazakhstan for the period 2015–2024, it is established that the energy sector remains the primary driver of emissions, accounting for more than 70%, which is largely обусловлено высокой зависимостью от угольной генерации. At the same time, public institutions play a crucial role in the environmental risk management system by ensuring control and audit functions.

Special attention is given to the application of international standards (ISO 14001, INTOSAI) and the principles of Environmental Management Accounting, as well as the implementation of ESG approaches and digital technologies (Big Data, AI) in emission monitoring and auditing processes.