Improving the Expert аnd Analytical Activities of the External State Audit Bodies: The Case of Foreign Experience in the Sphere of Tourism

Sembiyeva L. Shanaibayeva Z. Teczke M. Rakayeva A. Zhagyparova A.
2023 Economic Laboratory for Transition Research

Montenegrin Journal of Economics
2023 #19 Issue 3 179 - 189 pp.

To ensure the efficient use of public funds and national resources, it is necessary to develop and improve the expert and analytical activities of external state audit bodies.Improving the financial management and fiscal responsibility of countries is particularly facilitated by increased transpar-ency and accountability in the management of public finances. In order to strengthen the budget process, it is necessary to strengthen the state financial control and audit.In this context, the expert and analytical activities of external state audit bodies are of particular importance and require de-tailed consideration. It should be noted that in the scientific literature of Kazakhstan, the expert and analytical activities of external state audit bodies have not been sufficiently studied.It is also worth considering the practical aspect of using expert-analytical procedures when conducting a state audit. In addition, it is worth paying attention to foreign experience in conducting expert and analytical work using mathematical models, risk anal-ysis.This paper discusses the practical aspect of the use of expert-analyti-cal procedures in the conduct of state audit, as well as foreign experience in conducting expert-analytical work using mathematical models, risk anal-ysis.The result of the study was the development of recommendations for improving the expert and analytical activities of external state audit bodies, taking into account foreign experience.

analysis , counting committee , expert-analytical activity , external state audit , tourism

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Eurasian National University named after LN Gumilyov, Astana, Kazakhstan
Jagiellonian University, Poland

Eurasian National University named after LN Gumilyov
Jagiellonian University

10 лет помогаем публиковать статьи Международный издатель

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