Modern trends of Kazakhstan's internal state audit: The US and UK experience

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dc.contributor.author Igibayeva, Zarina
dc.contributor.author Kazhmukhametova, Assem
dc.contributor.author Beisenova, Lyazzat
dc.contributor.author Nikiforova, Elena
dc.date.accessioned 2020-09-11T06:14:35Z
dc.date.available 2020-09-11T06:14:35Z
dc.date.issued 2020
dc.identifier.isbn DOI: 10.21511/ppm.18(2).2020.01
dc.identifier.issn 1727-7051
dc.identifier.uri http://repository.enu.kz:8080/handle/data/16087
dc.description.abstract The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises' growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres. © Zarina Igibayeva, Assem Kazhmukhametova, Lyazzat Beisenova, Elena Nikiforova, 2020. ru_RU
dc.language.iso en ru_RU
dc.publisher Problems and Perspectives in Management ru_RU
dc.relation.ispartofseries Volume 18, Issue 2;Pages 1-12
dc.subject internal state audit ru_RU
dc.subject state audit types ru_RU
dc.subject budget ru_RU
dc.subject financial control ru_RU
dc.subject external public audit ru_RU
dc.subject Kazakhstan ru_RU
dc.subject USA ru_RU
dc.subject UK ru_RU
dc.title Modern trends of Kazakhstan's internal state audit: The US and UK experience ru_RU
dc.type Article ru_RU


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