FEATURES OF EFFICIENCY AUDIT OF INTER-BUDGETARY RELATIONS

Abstract

this scientific article discusses the basic concepts of efficiency audit in the framework of the implementation of efficiency audit in Kazakhstan and features of the audit of the effectiveness of inter-budgetary relations. The main goal of the efficiency audit is to improve the quality of the process of managing public financial resources by providing the public administration system with reliable, complete and objective information on the effectiveness of the use of funds involved in the budget process.