DESK AUDIT IN THE STATE AUDIT SYSTEM
Nurpeissova D. Beisenova L. Shakharova A. Balginova K. Abzhalova B.
2024Bulgarska Akademiya na Naukite
Ikonomicheski Izsledvania
2024#33Issue 1183 - 194 pp.
The introduction of effective desk audit in the system of state audit allows establishing a productive use of public funds, and avoiding misuse of the budget. Conditioned upon the spread of Covid and the tightening of quarantine measures, the situation with on-site tax inspections has become more complicated. In modern conditions, the importance of analysing the directions of this type of audit, its evaluation, and identifying the prospects for its development is increasing. The purpose of the article is to assess the current state and directions of development of desk audit in the state audit of the Republic of Kazakhstan, to identify possible problems during this type of tax audit and to find ways to solve them. The scientific article uses the following methods of research: the method of analysis of scientific sources, the method of information retrieval, the method of analytical review, the method of analysing regulatory documents on the subject of conducting a desk audit, the method of functional analysis, the method of analysing the root cause. The international practice of application of desk tax audit is studied. The assessment of the current state of desk audit in the system of state audit of the Republic of Kazakhstan was carried out. The directions of development of desk audit in the system of state audit are determined. The main results of this research can be considered not only the identification of problems during the desk audit, but also the determination of ways to solve them. The directions for improving the organisation of the process of desk audit are determined. The results of this scientific study, including the conclusions formed on their basis, contribute to the study of the problems of desk audit in the Republic of Kazakhstan.
budgetary funds , financial control , international experience , targeted use , taxation , violations
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L.N. Gumilyov Eurasian National University, Kazakhstan
K. Zhubanov Aktobe Regional University, Kazakhstan
L.N. Gumilyov Eurasian National University
K. Zhubanov Aktobe Regional University
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