Improving the Performance Audit Mechanism to Enhance the Importance of Strategic Government Audit
Bashu Z. Yelubayeva A. Sembiyeva L. Alibekova B.
2025Economic Laboratory for Transition Research
Montenegrin Journal of Economics
2025#21Issue 2297 - 311 pp.
Performance audit plays a key role in modern public administration, providing an opportunity to evaluate the results of budget use, identify ineffective spending and offer recommendations for process improvement. Modern societies require a high degree of accountability and transparency from government agencies in the use of public resources. Performance audit allows identifying and eliminating shortcomings in the management of government pro-grams, contributing to the growth of public confidence in government institutions. The purpose of the study is to develop and implement improved performance audit mechanisms to increase the significance and effectiveness of strategic government audit. Research hypothesis. Improving the performance audit mechanism, including the integration of modern technologies, adaptation of international standards and improvement of methodology, significantly increases the effectiveness and significance of strategic government audit, contributing to a more rational use of budget funds, improving the management of government programs and increasing public confidence in government institutions. Results of the study: Identification of areas where more efficient use of budget resources leads to a reduction in excess spending and the reallocation of funds to more priority and effective programs. Thanks to the introduction of new audit methods, it was possible to significantly increase the level of transparency and accountability of government agencies. This led to a reduction in ineffective spending and improved budget management. Integrating performance audit into strategic planning contrib-utes to making more informed management decisions. This is especially important for long-term programs and projects, where an accurate assessment of results is critical. Conclusion Given the limited budget resources, it is extremely important to allocate and use budget funds efficiently. Improving the performance audit mechanism helps to identify areas, reducing costs without compromising the quality of services provided. This is especially relevant in the context of economic instability and the need to reduce budget deficits. Research in this area should take into account modern challenges and opportunities, integrate advanced technologies and international standards to achieve the best result.
budget deficit , budget resources , efficiency , State audit , state program , strategy , technologies
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L.N. Gumilev Eurasian National University, Astana, Kazakhstan
Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Kazakhstan
L.N. Gumilev Eurasian National University
Academy of Public Administration under the President of the Republic of Kazakhstan
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