Methodological approaches to the implementation of the audit of local budget performance at its three levels, taking into account international experience

Abstract

This article is devoted to a comprehensive study of methodological approaches to the implementation of state audit at three levels of the local budget (regional, city, district), taking into account international experience and national peculiarities of Kazakhstan. Based on an analysis of the practices of countries with a developed public audit system (USA, Sweden, Germany, Belgium, Russia, India), approaches to assessing the cost-effectiveness, efficiency and effectiveness of using budget funds (concept 3E), as well as the principles of risk-based audit are considered. The research methodology includes comparative and content analysis analysis of international standards (ISSAI), regulatory legal acts, as well as a case study of the activities of regional public audit bodies.

Based on the analysis, a draft Methodology for auditing local budget funds is proposed, combining international ISSAI standards and domestic legal norms. The proposed Methodology is aimed at unifying procedures, increasing the objectivity, transparency and managerial value of the audit, as well as strengthening accountability and effectiveness of the use of budgetary funds.

The results of the research contribute to the development of the theory and practice of public audit and may be useful for public audit bodies and its territorial divisions.