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PERFORMANCE AUDIT FOR STATE PROGRAMMES IN THE REPUBLIC OF KAZAKHSTAN

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dc.contributor.author Alikulova, Laura
dc.contributor.author Spatayeva, Saule
dc.contributor.author Pankov, Dmitry
dc.contributor.author Sembiyeva, Lyazzat
dc.date.accessioned 2024-09-24T11:51:28Z
dc.date.available 2024-09-24T11:51:28Z
dc.date.issued 2021
dc.identifier.issn 1648-2603
dc.identifier.uri http://rep.enu.kz/handle/enu/16922
dc.description.abstract This study is necessitated by a detailed analysis of the types of audit, in particular, the performance audit of the quasi-public sector. The purpose of this study was to investigate one of the most effective mechanisms of state financial control – performance audit. The main research methods included the method of system analysis, the method of analysis and synthesis, and the method of the system approach. It was pointed out that the performance audit constitutes a detailed audit of the activities of persons who manage the received public funds, aimed at determining the effectiveness of the use of budget funds as an indicator of their competence in performing the functions assigned to them and the tasks set. The main difference between a performance audit and any control activity is that it should not end with the conventional preparation of a report on its results. The obvious vulnerabilities of the performance audit were also identified with the currently available legislative and methodological framework, and its concepts were presented in accordance with the audit standards adopted by the International Organization of Supreme Audit Institutions. As a result, the study proved the relevance of the concept of performance audit, but it requires systematic preparation of the legislative, regulatory, and methodological framework, taking into account the specific features of the country's development. ru
dc.language.iso en ru
dc.publisher Public Policy and Administration ru
dc.relation.ispartofseries Volume 20, Issue 5;Pages 598 - 609
dc.subject Financial control ru
dc.subject Performance audit ru
dc.subject Public funds ru
dc.subject Purpose of performance audit ru
dc.subject Stage of performance audit ru
dc.title PERFORMANCE AUDIT FOR STATE PROGRAMMES IN THE REPUBLIC OF KAZAKHSTAN ru
dc.type Article ru


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