Assisting public audit and financial control bodies of the Republic of Kazakhstan to achieve Sustainable Development Goals

Abstract

In this article, the author examines the tools of state audit and financial control that contribute to the achievement of the Sustainable Development Goals, which are a reference point for all countries participating in the United Nations and humanity as a whole. The article considers the mechanism of applying the indicators of the Sustainable Development Goals in the documents of the state planning system in the Republic of Kazakhstan. In addition, the indicators of the Sustainable Development Goals are compared with the indicators of the Global Competitiveness Index of the World Economic Forum. The article highlights the current issues of the practical application of state audit and financial control in the Republic of Kazakhstan, which require solutions for the successful implementation of the Sustainable Development Goals. The article also highlights the assessment of the effective application of international standards on auditing in the Republic of Kazakhstan, reveals the significance of the standards of the International Organization of Supreme Audit Institutions INTOSAI for public and private sector audits for the audit of the achievement of indicators of the Sustainable Development Goals.