THE ROLE OF THE SUPREME AUDIT CHAMBER IN ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS

Abstract

This article discusses the importance and role of the state audit body – the Supreme Audit Chamber – in achieving the Sustainable Development Goals. The purpose of this article is to review and analyze the current state of procedures for the formation of state policy for the implementation of the SDGs. It also provides for the role of the higher Audit Chamber in achieving the goals set and its reflection in its functioning functions.

The changes in the state audit in the context of globalization in Kazakhstan are shown. The relationship of the tasks of the Supreme Audit Chamber with the adopted document at the global level is analyzed. The results of the implementation of indicators of productivity and economy of state funds allocated to achieve the SDGs from the point of view of an efficiency audit are considered. All United Nations member states, adopting this document, monitor its implementation at the state level. At the same time, a kind of link between the highest audit body of the country and the achievement of these goals has been formed. The article notes that within the framework of the interconnection of state documents, it is important to control it on the part of the audit. The authors try to determine the current state of achievement of the Agenda goals in the field of Sustainable Development in the areas of performance audit conducted by the audit body. In this scientific article, the achievement of Sustainable Development Goals is revealed from the point of view of state audit.