The experience of conducting performance audits in poland and Kazakhstan: a comparative analysis

Abstract

This paper explores the significance of efficiency audits in the context of state financial
oversight by comparing the approaches of Poland and Kazakhstan. The study aims to identify key
differences in efficiency audit methodologies between the two countries and assess their impact
on governance, financial oversight, and institutional transparency. It critically examines the role of
the Supreme Audit Office of Poland and the Supreme Audit Chamber of Kazakhstan in ensuring
the efficient allocation of public resources, assessing governmental program effectiveness, and
maintaining compliance with legal frameworks. The study employs a multi-method approach,
including a comparative legal analysis, an evaluation of audit reports, and a structured SWOT analysis.
The results highlight significant differences in audit methodologies, operational transparency, and
institutional independence. While Poland’s audit framework adheres to rigorous EU standards and
fosters accountability through structured planning, Kazakhstan’s system, though robust in monitoring
government programs, faces challenges of transparency and political influence. The study concludes
that incorporating best practices from Poland, including enhanced audit independence, greater
public transparency, and digitalization of audit processes, would significantly improve the efficiency
and credibility of Kazakhstan’s audit framework. Strengthening these elements will contribute to the
development of a more effective and accountable audit system, enhancing financial oversight and
public governance