Abstract:
To ensure the efficient use of public funds and national resources, it is
necessary to develop and improve the expert and analytical activities of
external state audit bodies.Improving the financial management and fiscal
responsibility of countries is particularly facilitated by increased transparency and accountability in the management of public finances. In order to
strengthen the budget process, it is necessary to strengthen the state financial control and audit.In this context, the expert and analytical activities
of external state audit bodies are of particular importance and require detailed consideration. It should be noted that in the scientific literature of
Kazakhstan, the expert and analytical activities of external state audit bodies have not been sufficiently studied.It is also worth considering the practical aspect of using expert-analytical procedures when conducting a state
audit. In addition, it is worth paying attention to foreign experience in conducting expert and analytical work using mathematical models, risk analysis.This paper discusses the practical aspect of the use of expert-analytical procedures in the conduct of state audit, as well as foreign experience
in conducting expert-analytical work using mathematical models, risk analysis.The result of the study was the development of recommendations for
improving the expert and analytical activities of external state audit bodies,
taking into account foreign experience.
