State audit – a reliable foundation for development: results of the work of the supreme audit chamber of the Republic of Kazakhstan

Abstract

The article highlights the main activities of the supreme body of external state audit of the
Republic of Kazakhstan – the Supreme Audit Chamber of the Republic of Kazakhstan. In particular,
the role of the supreme audit institution in improving the effectiveness of the public administration
system through audit and expert analysis activities at the level of central government agencies, local
executive bodies, as well as quasi–public sector entities is emphasized. At the same time, the purpose
of the article is clearly applied in nature – to inform not only the expert community, but also the
general public about the results of the activities of the Supreme Audit Chamber in accordance with
the principles of publicity and transparency. In this regard, the article highlights in some detail the
results of inspections conducted by state auditors and provides specific examples in the context of
the country’s regions, objects and subjects of state audit. In conclusion, the article uses the example
of a certain list of regulations of the Supreme Audit Chamber of the Republic of Kazakhstan in relation
to authorized state bodies, including state external audit facilities, in order to prevent relevant risks
and threats, as well as eliminate identified systemic problems and financial violations.