The Editorial Board of the journal «Memlekettik Audit – State Audit» (further in the text – the Journal) is guided by international ethical standards of scientific publications, including rules of decency, confidentiality, supervision of publications, consideration of possible conflicts of interest, etc. In its activities, the editorial board follows the recommendations of the Committee on Ethics of Scientific Publications (Committee on Publication Ethics), and also relies on the experience of reputable international journals and publishers.

        Publication ethics establishes norms, principles and standards of ethical behavior of editors, reviewers and authors, measures to identify conflicts of interest, unethical behavior, instructions for withdrawal (retraction), correction and refutation of the article.

        All participants in the publication process, namely, each author, editors, reviewer, members of the editorial board of the scientific journal «Memlekettik Audit – State Audit» are obliged to adhere unconditionally to the principles, norms and standards of publication ethics. Compliance with the rules of ethics is important both for ensuring and maintaining the quality of a scientific journal, and for creating trusting and respectful relationships between participants in the publication process, preventing the possibility of misuse of copyrighted materials in the interests of individuals in accordance with the Law of the Republic of Kazakhstan of 1996 No. 6 «On Copyright and Related Rights» (with amendments and additions as of 13.05.2020).

        Unethical behavior is considered to be the actions of authors, editors or publishers, cases of self-review of their own articles, contractual and false peer review, cases of applying to agency services to publish the results of scientific research, false authorship, falsification and fabrication of research results, publication of unreliable pseudo-scientific texts, transfer of manuscripts of articles to other publications without the permission of the authors, transfer of authors' materials to third parties, copyright violations and confidentiality principles of editorial processes, cases of manipulation with citation, plagiarism.

        The author of a scientific article is recognized as a person who was directly involved in writing the article, developing and collecting material, analyzing and interpreting.

Author:

• guarantees that the work proposed for publication is original and has not been previously published anywhere, in any language;
• is collectively responsible for its work and the content of the publication, the results of the research, which are characterized by high quality of execution and comply with ethical, methodological and legal standards;
• provides results honestly, without fabrication, falsification and/or unfair manipulation of data;
• provides the materials of the article complete, balanced and objective;
• if necessary, provides additional materials confirming the accuracy of the data provided in the article;
• if inaccuracies or errors are detected, takes measures to correct them as soon as possible;
• in case of independent detection of significant errors or inaccuracies in the publication, informs about it and interacts with the editorial board in order to withdraw the publication as soon as possible or correct errors;
• can use self–citation - no more than five links;
• has the right to refuse publication before reviewing;
• has the right to receive a reasoned response in case the editorial board refuses to publish the article;
• has the right to revision before publication;
• has the right to reasonably disagree with the comments of the reviewers, leaving the right to decide on the acceptance of the article for publication to the Editors.

        A reviewer is a person who carries out a scientific examination of the author's materials in order to objectively assess the quality of the submitted article and determine the degree of its compliance with scientific, literary and ethical standards.

Reviewer:

• gives consent or a reasoned refusal in the online system of the Journal within 2 days after receiving the article for review;
• adheres to the principle of confidentiality when reviewing;
• gives an objective assessment of the scientific work without any personal criticism of the author, clearly and argumentatively expresses his opinion;
• identifies significant similarities or coincidences between the manuscript of the article under consideration and published works;
• may not use for personal purposes the submitted and unpublished data for discussion to third parties;
• notifies the editorial board without fail in case of suspicion of plagiarism, authorship or falsification of data;
• if there is a conflict of interest, he cannot be admitted to the consideration of the manuscript;
• has the right to refuse to cooperate as a reviewer during the first two weeks after the release of the current issue.

Editor-in-Chief:

• provides direct management of the Journal;
• coordinates the issues of the Journal's publishing activities;
• ensures the organization of the Journal's work, the fulfillment of tasks and functions defined by the Regulations on the Journal;
• organizes professional development of the Magazine's staff;
• solves issues related to the artistic and technical design of the Magazine;
• ensures the creation of optimal conditions in the workplace for high-performance, high-quality work;
• makes a final decision on the possibility (or impossibility) of publishing materials in the Journal, guided by the Journal's ethics policy and norms, taking into account the current legislation in the field of copyright;
• does not disclose information about the submitted works to anyone other than the relevant authors, reviewers, and other editorial consultants. Information or ideas obtained during editing are confidential.

Deputy Editor-in-Chief:

• organizes the activities of the Journal;
• coordinates and coordinates the issues of the Journal's publishing activities;
• makes suggestions on improving the activities of the Journal, increasing the efficiency of its work;
• coordinates issues related to the artistic and technical design of the Magazine;
• reviews manuscripts of articles;
• supervises manuscripts accepted for publication;
• checks the authors' compliance with the reviewers' comments and the requirements for manuscripts when they are finalized, the completeness of the submitted material, the correspondence of the manuscript titles to their content;
• coordinates the work on conducting double-blind peer review of articles;
• advises authors of scientific articles, structural divisions on publishing activities of the Journal;
• reserves the right to reject the material before conducting a double-blind review if it is considered low-quality or unsuitable for the readers of the journal, or if the authors do not comply with the provisions of the Journal's ethics;
• does not disclose information about the submitted works to anyone other than the relevant authors, reviewers, and other editorial consultants. Information or ideas obtained during editing are confidential.

The issuing (responsible) editor:

• participates in the development and promotion of the Magazine;
• develops and coordinates with the management the annual plan and the subject of the issued circulations, provides quarterly issue of the Magazine;
• monitors online acceptance of articles, online peer review, online journal system;
• accepts incoming articles, checks their compliance with the subject of the journal and submits them to the Deputy Editor-in-Chief of the Journal for approval;
• conducts negotiations with potential authors of articles;
• organizes and controls the work on planning, timely and high-quality preparation of materials for printing;
• selects materials for the Journal, monitors the implementation of the schedule of receipt of publications;
• reviews the manuscripts accepted for publication, while providing the authors with the necessary assistance (to improve the structure, the choice of terms, the design of illustrations, etc.), coordinates with them the recommended changes;
• checks the authors' compliance with the reviewers' comments and the requirements for manuscripts when they are finalized, the completeness of the submitted material, the correspondence of the manuscript titles to their content;
• verifies the correctness of the spelling of the cited quotations and numerical data, the use and spelling of names, terms, units of measurement, compliance of the cited symbols with the designations established by standards or accepted requirements of the Journal;
• performs other duties stipulated by the job description;
• keeps records of the execution of schedules for the recruitment, printing and production of circulations, control over the completeness of publications and the quality of printing execution;
• accepts ready-made circulations from printing organizations, checks their quality compliance with the requirements of the technical specification and the terms of the contract;
• participates in the acceptance, transfer, distribution of the manufactured copies of the Magazine in accordance with the established procedure;
• does not disclose information about the submitted works to anyone other than the relevant authors, reviewers, and other editorial consultants. Information or ideas obtained during editing are confidential.

Members of the Editorial Board:

• do not have the right to disclose information about articles submitted to the editorial office, except for a narrow circle of persons directly related to the article and the process of its preparation for publication;
• may not use unpublished data obtained from submitted manuscripts for personal purposes or transfer to third parties (without written consent);
• must take all necessary measures to restore violated rights, and if errors are detected, contribute to the publication of corrections or refutations when a conflict situation is detected;
• must ensure confidentiality of names and other information concerning reviewers. If necessary, when deciding on the involvement of a new reviewer, the latter can be informed about the names of previous reviewers;
• are responsible for publishing articles with known signs of unethical behavior, plagiarism, excessive self-citation by authors, conflict of interest. If the principles of publication and/or scientific ethics were violated when writing an article, the editor-in-chief of the journal, based on the decision of the editorial board, must retract the publication. The author or the editorial board of the journal may withdraw articles. The editorial board carries out the withdrawal (retraction) of published articles in case of violation of publication and/or scientific ethics, based on the recommendations of the SORA. The article is withdrawn/withdrawn (retracted) in the case of:
• if there is clear evidence that the data obtained is unreliable or obtained as a result of illegal actions, for example, falsification of data;
• discovery of the fact of publication of the manuscript in another publication before its publication in the journal;
• detection of plagiarism in the article, including borrowing drawings, graphs, tables, etc.;
• the presence of gross errors in the article that can negatively affect other scientists and their research, for example, a miscalculation or an experimental error;
• the appearance of copyright claims on the article or its individual parts by third parties;
• the presence of information in the article that contradicts the principles, standards and norms of publication and/or scientific ethics.

        A conflict of interest, as defined by the Committee on Publication Ethics (SORA), is a conflict situation in which authors, reviewers or members of the editorial board have implicit interests that can influence their judgments about the published material. A conflict of interest arises when there are financial, personal or professional conditions that may affect the scientific judgment of the reviewer and members of the editorial board and, as a result, the decision of the editorial board regarding the publication of the manuscript.

        In order to disclose the conflict of interests, the Editorial Board of the Journal implements measures to identify the degree of affiliation between authors and reviewers.

        The editor-in-chief, a member of the editorial board and reviewers should notify about a potential conflict of interest that may somehow affect the decision of the editorial board. Members of the editorial board should refuse to review the manuscript if they are in any competitive relationship related to the results of the research of the author(s) of the manuscript, or if there is another conflict of interest.

        When submitting a manuscript for consideration to the journal, the author(s) declares that all sources of research funding are indicated in the content of the manuscript; they also indicate what commercial, financial, personal or professional factors exist that could create a conflict of interest in relation to the submitted manuscript. The author(s) in the cover letter, if there is a conflict of interest, may indicate scientists who, in their opinion, will not be able to objectively evaluate their manuscript.

        The reviewer should not consider manuscripts that may cause a conflict of interest arising from competition, cooperation or other relations with any of the authors related to the manuscript.

        If there is a conflict of interest with the content of the manuscript, the responsible editor must notify the editor-in-chief, after which the editor-in-chief instructs another editor/reviewer to recheck and review the manuscript.

        The existence of a conflict of interest between the participants in the review process does not mean that the manuscript will be rejected.

        All interested parties should, as far as possible, avoid the occurrence of a conflict of interest in any variations at all stages of publication. In case of any conflict of interest, the one who discovered this conflict should immediately notify the editorial office. The same applies to any other violations of the principles, standards and norms of publication and scientific ethics.

        The editorial board of the Journal recognizes the following as unethical behavior in the field of scientific publications:

• The requirement for authors to independently provide reviews of their own articles, as well as contractual and pseudo-censorship. This practice implies the absence of peer review in the journal;
• Offer of agency services. Provision of such services to authors as «turnkey publication», correspondence with the editorial board on behalf of the author, revision of articles by the agent on the recommendations of the reviewer, preparation of paid reviews;
• Sale of co-authorship, gift co-authorship, change in the composition of authors. The indication of persons among the authors who have not made an intellectual contribution to the study is a violation of copyright and ethical standards, since it not only misleads readers, but is also regarded as fraud;
• Publication of materials of correspondence «scientific» conferences. Since the practice of such conferences is directly related to fraud and fraud in the field of science, the publication of the materials of these conferences is regarded as unethical, contributing to the dissemination of pseudoscientific texts;
• Transfer of the texts of articles to other journals without the consent of the authors. Publication of an article in a journal that has not been agreed with the author is a violation of the interests of the author;
• Transfer of authors' materials to third parties. The transfer of the materials of articles sent to the editorial office to third parties, except for reviewers and editorial staff, is a violation of copyright and the principle of confidentiality of editorial processes;
• Citation manipulation. Artificial increase of scientometric indexes, excessive self-citation and friendly citation, irrelevant links mislead readers and are interpreted as fraud;
• Plagiarism, falsification and fabrication. The editorial board works conscientiously with the texts of articles, preventing the appearance of unscrupulous scientific publications containing plagiarism, falsification and fabrication of data on the pages of its publications.