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Government auditing

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In this article the author provides analysis of the methodological problems of strategic and program documents review in the public management of the economy of the Republic of Kazakhstan. This analysis is carried out in the context of implementation of the government auditing system. The existing legal framework for the review procedures is critically assessed. The author reveals some problems in the method of strategic and long-term documents review, considers the best international practices in public projects and programs appraisal. The author also proves that resolution of the identified problems shall be based on implementation of the government auditing system.
Friday, December 2, 2016 - 09:26

A. Zh. Sultangazin
The purpose of this article includes determination of the methodological approaches to conducting the quasi-public entities performance audit and review of international experiences applicable in the country in the sphere of the quasi-public entities performance audit.
Friday, December 2, 2016 - 09:18

Aigul Mukhametkarim
In this article the author explains the essence of the RK Law “On Government Auditing and Financial Control”. She considers the main goals and objectives of the external and internal government auditing. A particular attention is paid to the tasks of the Accounts Committee for Control over Execution of the Republican Budget.
In this article, the author raises the question of a wider consideration of the process of carrying out performance audit in the government bodies. Therewith, it is proposed to study deeper approaches to understanding of the performance audit process in development of efficiency criteria for implementation of strategic plans and budget programs by the government bodies, in order to achieve the target indicators of documents in the national planning system.
Tuesday, November 29, 2016 - 18:06

Rute Alexandra de Carvalho Frazão Serra
The political and financial external control of the management of – public funds is a mission entrusted to the State under the democratic Rule of Law. In the present, tax-paying citizens who require more and more accuracy, responsibility and transparency in the management of pu¬blic resources zealously demand its fulfillment. Citizens examine these qualities to have the necessary trust in the institutions that undertake external control. The Court of Accounts of Portugal (Tribunal de Contas) has the constitutional mandate of carrying out the external control of public management. A sovereign institution supervises the economic and financial manage¬ment of the Federal Administration, its jurisdiction covers all actors that in any way manage public funds. It acts as a guardian on behalf of the original holders of the right to these funds. The aim of this article is to analyze public auditing in its condition of an instrument of control par excellence, used by the Portuguese Court of Accounts both as a dis¬suasive and investigative instrument against corruption, particularly by the specific techniques of forensic auditing. Even though forensic audits are not encompassed by the fundamental role and primary aim of the Supreme Audit Institutions, a result of their usefulness is that they are now internationally recognized as a valuable contribution in the combat against corruption.
In this Article the author evaluates the reformation process of the state financial control system in Kazakhstan at the present stage.
In conditions of permanent financial crises the issue of management over limited volume of states’ financial recourses has become topical. The state audit in such case acts as one of the tools of such management. Objective of the research is to elaborate an algorithm of conducting one of the most important temporary forms – the government auditing. Based on researches of international standards and different scientific approaches towards methodology issues of the government auditions the author suggests recurrence scheme for conduction of subsequent quality assessment of a states’ financial recourses. Methodological elaboration was tested during the quality assessment process of a control and audit procedures of audit commission of the Republic of Kazakhstan – local accounting agencies. Conclusion provides recommendations for solving quality issues of audit events identified by assessment process. Final conclusion is the necessity to include quality assessment as required element in the system of state audits. Conclusions and recommendations have universal importance for countries with developing audit system of financial recourses of a state.
The research goal is the problem identification of the current state financial control in the Republic of Kazakhstan and the estimation against this background of the progressivity of developed project on implementation of state audit of financial resources of the country. The practical research organization on all elements of the state financial control (subjects, objects, and communications) enabled to obtain reliable source data to identify these problems and their causes. The author has held the economic effectiveness analysis of the Supreme Audit Institution of the country and the local audit committees for the last period. Identified problems allowed a comprehensive analysis of the draft law on introduction of state audit system. The development problems of the state audit system in the course of reform in the Republic of Kazakhstan might be useful for developing countries with poor public financial control, as well as for developed economics in order to improve and identify latent problems. The author’s conception about the need to separate the control and audit on the basis of managerial nature of the latter has a universal theoretical and methodological value.
Taking into account that transition of the system of state financial control in the state audit would require the development of new regulatory and methodological framework of external public audit was conducted research of questions of the mechanism of implementation of international standards and guidelines of Supreme Audit Institutions (ISSAI) in the activities of external public audit of the Republic of Kazakhstan. The article presents the results of the research and offers on formation of necessary complete set acceptable relevant provisions of international standards and their derivatives documents.
A combat against corruption is one of the most important goals resolving by all public authorities. The article reveals aspects of the fight against corruption with the participation of the state audit and financial control authorities. The Accounts committee as the highest body of the state audit and financial control assigned a special role in the national anti-corruption system. The main direction of its activity covers an expenditure of the national budget – an area where corruption appears in the most destructive ways.
Friday, November 25, 2016 - 12:50

Dagarova M.M.
In this article the author has disclosed the ways of financial control reforming and a logical transition to the state audit. The author has also brought the focal points and ways of improving of the office of the external and internal state financial control authorities to light. The author has emphasized legislative changes, pertaining to new competencies of the Accounts Committee for Control over Execution of the Republican Budget. The author has touched upon the certification of the state auditors.

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