Resource support for the quality of state audit

Abstract

Kazakhstan is currently implementing a comprehensive set of measures aimed at enhancing the quality of its public audit system. Ensuring the transparent and effective use of public funds depends largely on the performance and integrity of the audit process. This necessitates the integration of advanced information technologies, the development of professional competencies among audit personnel, and the application of modern tools and methods in the audit cycle. Quality control over budget planning and execution remains one of the key elements of effective public administration. However, insufficient or inefficient resource allocation for public audit can undermine the quality of state oversight and jeopardize the economic stability of the country. Therefore, effective planning of audit-related resources, enhancement of financial control tools, and systematic analysis of factors impacting audit quality are vital tasks. This research provides a comprehensive examination of the relationship between resource provision and audit quality in Kazakhstan. It identifies the key influencing factors and outlines their practical significance. Strategic recommendations based on international experience are developed and proposed for adaptation within the national context. These recommendations are expected to improve transparency, accountability, and overall efficiency in Kazakhstan’s public audit system and contribute to better public financial management and governance practices.