Владелец Число скачиваний: 83

Karabayev E. Eurasian

National University. L.N. Gumilev

(Astana, Kazakhstan)

Abstract. The article examines the experience of foreign countries in the field of state audit and determines the possibilities of using its elements in modern conditions in Kazakhstan. The main purpose of state audit is to contribute to the successful implementation of economic policy, the effective use of the production potential of the country, regions, industries, spheres. Despite the differences in management systems, independent supreme bodies of financial control (audit) are united in their aspiration - to promote transparency and efficient use of resources in favor of the state and the population of the country. In the long term, taking into account international experience, the development of the system of state audit and financial control provides for strengthening the capacity of external and internal audit services of state bodies.

Keywords: State audit and financial control, audit of efficiency, foreign experience.