Modern trends of Kazakhstan’s internal state audit: the US and UK experience


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The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises’ growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres.

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    • Figure 1. The system of the government audit in the USA
    • Figure 2. Components of a result-oriented budget process management
    • Table 1. Stages of development of public management in Kazakhstan
    • Conceptualization
      Zarina Igibayeva, Assem Kazhmukhametova, Lyazzat Beisenova
    • Funding acquisition
      Zarina Igibayeva
    • Resources
      Zarina Igibayeva, Assem Kazhmukhametova, Elena Nikiforova
    • Validation
      Zarina Igibayeva
    • Writing – original draft
      Assem Kazhmukhametova, Elena Nikiforova
    • Investigation
      Lyazzat Beisenova
    • Supervision
      Lyazzat Beisenova
    • Writing – review & editing
      Lyazzat Beisenova
    • Visualization
      Elena Nikiforova