About system of the state audit and financial control in the Republic of Kazakhstan

Abstract

Authors considered system of the state audit and financial control which is created in the Republic of Kazakhstan now, and also features of new system by means of which assessment of management of public finances and assets is performed. At the same time, the directions are determined by further effective development of new system of the state audit and financial control by increase in effectiveness of internal audit. In article results of auditor actions for determination of efficiency of use of means of the republican budget and asset management of the state are given in the sphere of the higher education. Data of the auditor events held by Calculating committee show that powers and functions of this control facility are expanded. According to authors adaptation of positive international experience of functioning of complete system of the state audit and financial control which provides concentration of activities of bodies of external and internal state audit is necessary. At the same time the internal audit performed within specific state body shall be the peculiar mechanism providing reliability, stability and financial stability of state bodies and organizations.