A new paradigm of public audit: relevance, problems, and implementation prospects

Abstract

The article is devoted to the necessary reforms in the field of public audit in Kazakhstan in the context of modern challenges and growing public expectations. A comprehensive analysis of the current system of public audit has been carried out, and the most significant systemic problems have been identified: institutional fragmentation among supervisory bodies, duplication of functions and insufficient coordination, dominance of formal approaches to control, as well as the limited adoption of digital tools and analytical methods. Special attention is paid to personnel issues, such as the shortage of qualified specialists, the declining prestige of the public auditor profession, and differences in working conditions. The article emphasizes insufficient coherence and weak interaction between the Supreme Audit Chamber, audit commissions, the Committee of Internal State Audit, and Internal Audit Services, which leads to decreased control effectiveness and hinders the development of unified standards. The necessity for a new paradigm is substantiated, involving process integration, a shift to results- and risk-oriented approaches, active digital transformation, and enhancement of human resource potential. A model of a unified audit structure is proposed to increase transparency and efficiency in the oversight of budgetary resources and to strengthen public trust in state institutions. Implementation of these recommendations will help modernize the public audit and financial control system and ensure its compliance with international best practices.