Просмотр элементов, связанных по названию, автору, создателю или теме.

• FOREIGN EXPERIENCE OF INTERNAL AUDIT IN STATE BODIES 

  Kanapina, A.B. (L.N.Gumilyov Eurasian National University, 2023)

  The article discusses the features of the organization and conduct of internal audit in government bodies of foreign developed countries. The characteristic features and methods of conducting internal audits of state bodies are disclosed. The tools for the implementation of state programs aimed at implementing the strategic development priorities of countries and ensuring the ...

  2023-11-29

• Experience of Kazakhstan in Implementation of International Standards in Auditing: Healthcare Sector 

  Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; Tazhikenova, Sapiya; Bekenova, Alima; Amanova, Gulnara (Montenegrin Journal of Economics, 2023)

  The main objectives of the article are (i) to study the application of IFRS and ISA in the analysis of financial indicators and activities in healthcare organi-zations, (ii) to identify whether the application of IFRS and ISA in the analysis of financial indicators and activities in healthcare organizations lead to the increased transparency and efficiency of healthcare organizations, ...

  2024-09-24

• Performance audit methodology of governmental budget planning in foreign countries 

  Nugerbekov, D.S.; Beisenova, L.Z.; Shakharova, A.Ye. (L.N.Gumilyov Eurasian National University, 2022)

  The issue of effective regulation of public finances is obtained of importance at the present stage of the Republic of Kazakhstan development. The current period of development of budget law and the budget system is due to the implementation of budget reform, the introduction of program-targeted methods of budget forecasting, and result-oriented medium-term financial planning ...

  2023-08-23