Modern trends of Kazakhstan’s internal state audit: the US and UK experience
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Zarina Igibayeva, Assem Kazhmukhametova, Lyazzat Beisenova and Elena Nikiforova (2020). Modern trends of Kazakhstan’s internal state audit: the US and UK experience. Problems and Perspectives in Management, 18(2), 1-12. doi:10.21511/ppm.18(2).2020.01
Аннотации
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.