State efficiency audit of the use of the assets of the National Bank of the Republic of Kazakhstan

Abstract

In modern conditions of economic development, the issues of increasing the efficiency of the National Bank of the Republic of Kazakhstan are becoming increasingly important, because it occupies a special place in the economy of the republic. For Kazakhstan, a state audit of the use of assets of the National Bank of Kazakhstan is a relatively new area of a state audit. The theoretical basis of this direction has not yet been sufficiently developed, and its organization is practically not regulated by the relevant legislative and regulatory acts. In world practice, the audit of central banks is becoming an integral part of the state audit system. It is rather difficult to overestimate the value of the assets of the National Bank of Kazakhstan in the economy. The National Bank, as the main monetary body, needs to be managed by both societies, the state and the banking community itself. And the most important thing that society is interested in management is the efficiency of using the assets of the National Bank of Kazakhstan.