STRATEGIC AUDIT AS A PROMISING DIRECTION OF STATE AUDIT AND FINANCIAL CONTROL

Abstract

The article considers the problems of integration of strategic audit as a new direction of an audit in the
structure of state audit and financial control. The authors defined the essence, terminology and concept of strategic
audit. The fundamental methods used in the framework of strategic audit are revealed. The system of financial
control in the public sector is constantly evolving, with current trends, as well as the growth of the economy, in turn, contributing to the sustainable development of the state. Moreover, financial control allows achieving the goals and following the chosen strategy for further development. The prospects growth of the Kazakh economy is possible
with the development of effective, innovative strategies, the success of which also depends on strategic audit. In the
process of writing the article, the authors highlighted that the strategic audit direction differs significantly from the
main types of audit and uses other methods to conduct the strategic audit, in addition, the strategic audit implements
the objectives to achieve the most effective result at the lowest cost. Potential ways of integrating strategic audit into the financial control system of the Republic of Kazakhstan are noted.