Keywords
state auditor
state audit
financial control
certification
external state audit
internal state audit
How to Cite
Abstract
The relevance of the research topic is determined by the fact that ensuring the sustainable development of the economy of Kazakhstan in accordance with the strategic course implemented by the state involves increasing the efficiency of the public administration system, in which the system of state audit and financial control is designed to help improve the efficiency of management and use of budget funds, state assets and quasi-public sector entities .
Timely detection of financial irregularities and assessment of the management system with the identification of promising areas of development in world practice are implemented precisely through the Institute of State Audit.
The article analyzes the practice of certification of state auditors in the Republic of Kazakhstan. The functional requirements for the bodies of the state audit and financial control system are considered from the perspective of the breadth and completeness of the implementation of the powers of the latter. The results of the study were identified practice problems and contradictions in the current regulatory framework regulating the certification process of persons applying for the qualification of a state auditor in Kazakhstan, proposed recommendations for improving this process; justification for the need to clarify the concept of “the purpose of certification of a state auditor”; the relevance of the qualification “internal state auditor in the relevant field”, etc. In conclusion, the authors come to the conclusion that the level of theoretical and practical professional training of applicants for the qualification of a state auditor for certification is low; about the lack of effective mechanisms for monitoring the quality of services provided by organizations in a competitive environment that carry out retraining and confirmation of the knowledge of applicants for the qualification of a state auditor (coordination of examination modules, educational programs).