Internal Financial Control and Internal Financial Audit: Tools for Eliminating Financial Misconduct
Nurgaliyeva A. Saparova G. Zhadigerova O. Satenov B. Nurmagambetova A. Bekturova A.
2025Economic Laboratory for Transition Research
Montenegrin Journal of Economics
2025#21Issue 4229 - 251 pp.
This research aims to identify or cover the development of the theory of financial control and audit as well as the development of methodological ways to evaluate how internal financial control and internal financial audit affect the severity of financial misconduct. The following tasks must be completed in order to reach the goals set: analyses the main trends in the development of financial control and audit activities; propose methodological approaches of evaluating the impact of financial control and audit activities on the severity of financial misconduct and irregularities; and create of a set of recommendations for enhancing the system of support. System analysis, which is used to evaluate financial control and audit procedures as a complex multi-component structure from the aspect of eradicating and preventing misbehavior, served as the basic research method in this subject. The results are presented in the form of tables and figures that show the structure of an efficient financial control system. The paper discusses the elements required for the system of internal financial control and internal financial audit to be successfully implemented, and it makes the necessary recommendations based on its analysis.
analysis , Finance , Internal control , prevention of misconduct , public sector
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Higher School of Economics and Management, Narxoz University, Almaty, Kazakhstan
Department of Economics, Business and Management, Eurasian Technological University, Almaty, Kazakhstan
Department of Finance and Accounting, Al-Farabi Kazakh National University, Almaty, Kazakhstan
Department of Accounting and Audit, M. Auezov South Kazakhstan University, Shymkent, Kazakhstan
Al-Farabi Kazakh National University, Almaty, Kazakhstan
Academy of Public Administration under the President of the Republic of Kazakhstan, Astana, Kazakhstan
Higher School of Economics and Management
Department of Economics
Department of Finance and Accounting
Department of Accounting and Audit
Al-Farabi Kazakh National University
Academy of Public Administration under the President of the Republic of Kazakhstan
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