The modern system of organizing performance audit in the field of education in the Republic of Kazakhstan

Abstract

Performance audit is currently a difficult task, which requires significant time costs, financial resources, and highly qualified specialists to solve. One of the innovations of the legislation of the Republic of Kazakhstan is the norms of the Law establishing the institute of audit of special-purpose objects of the quasi-public sector. During the annual audit of public sector entities, private audit companies will conduct a special purpose audit in the following areas: effective use of budget funds, state assets [5]. In general, the state audit for Kazakhstan is seen as a holistic and independent assessment of the effectiveness of the audit objects, covering not only financial issues but also all areas of their activities with the presentation of effective recommendations based on the identified shortcomings and proposals for risk management. The article discusses the organization of efficiency audit in the field of education, analyzes the expenditures of the state budget in the field of education, as well as audits of the effectiveness of the State Program Development of Education and Science of the Republic of Kazakhstan for 2016-2019.