COMPLIANCE AUDIT WITH THE USE OF BUDGET FUNDS IN THE FIELD OF AGRICULTURE

Abstract

Compliance audit, as a type of governmental audit, which is an integral part of financial control, which makes it possible to identify facts of infringement of the requirements of regulatory legal acts of the Republic of Kazakhstan. A particularly important part of audit compliance is ensuring the proper execution of budgetary funds by any government agency, including in all areas of the country. The relevance of the research topic lies in the importance of state support for agricultural producers. At the same time, state support for the agricultural sector of the economy is a comprehensive system of support, ranging from customs regulation of agricultural products imported into the country and ending with ensuring a minimum level of profitability for rural economic entities, as well as rational organization of the use of state support funds, proper control over compliance with their target use.