PERFORMANCE AUDIT FOR STATE PROGRAMMES IN THE REPUBLIC OF KAZAKHSTAN

Alikulova L. Spatayeva S. Pankov D. Sembiyeva L.
2021 Mykolo Romerio Universitetas

Public Policy and Administration
2021 #20 Issue 5 598 - 609 pp.

This study is necessitated by a detailed analysis of the types of audit, in particular, the performance audit of the quasi-public sector. The purpose of this study was to investigate one of the most effective mechanisms of state financial control – performance audit. The main research methods included the method of system analysis, the method of analysis and synthesis, and the method of the system approach. It was pointed out that the performance audit constitutes a detailed audit of the activities of persons who manage the received public funds, aimed at determining the effectiveness of the use of budget funds as an indicator of their competence in performing the functions assigned to them and the tasks set. The main difference between a performance audit and any control activity is that it should not end with the conventional preparation of a report on its results. The obvious vulnerabilities of the performance audit were also identified with the currently available legislative and methodological framework, and its concepts were presented in accordance with the audit standards adopted by the International Organization of Supreme Audit Institutions. As a result, the study proved the relevance of the concept of performance audit, but it requires systematic preparation of the legislative, regulatory, and methodological framework, taking into account the specific features of the countrys development.

Financial control , Performance audit , Public funds , Purpose of performance audit , Stage of performance audit

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L.N. Gumilyov Eurasian National University, 2 Satpayev Str., Nur-Sultan, 010008, Kazakhstan
Belarus State Economic University, 26 Partizansky Ave., Minsk, 220070, Belarus
South Ural State University, 76, Lenin Ave., Chelyabinsk, 454080, Russian Federation

L.N. Gumilyov Eurasian National University
Belarus State Economic University
South Ural State University

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