Principles, approaches and features of implementing state audit

The introduction of state audit did not mean the eradication of the state financial control system, but its harmonious entry and adaptation into the state audit system. The state audit is not punitive in nature, but it is characterized by a precautionary line of activity. The system of state financial control is aimed at identifying violations, and the state audit should carry out quality control and assess the existing management system. In this regard, the study of the problems of development of state audit is a topical issue. The article discusses the powers and functions of financial control bodies with emphasis on their external and internal state audit. The basic principles of the functioning of the state audit system and their interpretation disclosed in the article reveal its economic essence. The scope of activity of the state audit with a subdivision into the components of conducting is also studies. The authors represented the subjects of external audit, in particular, the areas of work of the Accounts committee and audit commissions. The work discloses the activities of the authorized body for internal audit and the internal audit service. The features of the state internal audit are highlighted. The approaches to the phased reform of financial control in the Republic of Kazakhstan are proposed. In conclusion, recommendations are given on the implementation of a set of measures, as applied to Kazakhstani practice, contributing to the development of the state audit system.

государственный аудит, полномочия, функции, внешний аудит, внутренний аудит, финасовый контроль, стандарты, управление рисками, state audit, powers, functions, external audit, internal audit, financial control, standards, risk management, мемлекеттік аудит, өкілеттік, функциялар, сыртқы аудит, ішкі аудит, қаржылық бақылау, стандарттар, тәуекелдерді басқару

1. Послание Президента РК Нурсултана Назарбаева народу Казахстана. Стратегия «Казахстан-2050»: новый политический курс состоявшегося государства», 2012 г.: http://www.akorda.kz/ru/events/astana_kazakhstan/participation_in_events/poslanie-prezidenta-respubliki-kazahstan-lidera-nacii-nursultana-nazarbaeva-narodu-kazahstana-strategiya-kazahstan-2050-novyi-politicheskii-.

2. Закон «О государственном аудите и финансовом контроле» № 392: принят 12.11.15 г.: /http://adilet.zan.kz.

3. Об утверждении Концепции внедрения государственного аудита в Республике Казахстан: утв. Указом Президента Республики Казахстан 3 сентября 2013 г. № 634: /http://adilet.zan.kz.

4. Чечеткин В.Д. Теоретико-методологические основы государственного аудита в системе управления структурными преобразованиями экономики: дис.. докт. экон. наук: 08.00.05, 08.00.12. - Москва, 2010. - 525 с.: http://www.dslib.net/economika-xoziajstva/teoretiko-metodologicheskie-osnovy-gosudarstvennogo-audita-v-sisteme-upravlenija.html.

5. Создать комплексную систему государственного аудита. 06.11.2018 г.: http://www.minfin.gov.kz.