STATE AUDIT OF THE EFFECTIVENESS OF QUASI-PUBLIC SECTOR ENTITIES: INTERNATIONAL AND DOMESTIC PRACTICE

Abstract

This article discusses the issues of domestic and foreign experience in conducting an audit of the effectiveness of quasi-public sector entities. Quasi-public sector entities play a significant role in the economy of the Republic of Kazakhstan. They use budget funds within the framework of state and government development programs. The features of the audit of the effectiveness of quasi-public sector entities in Kazakhstan, as well as the purpose and principles of its conduct, are clarified. The practical experience of foreign countries, such as Canada, Japan and Germany is summarized and their features are given.