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