Analysis of foreign practice of forming indicators for auditing the efficiency of government agencies' activities

Abstract

The article highlights the topical problem of analysing and managing the effectiveness of public bodies' performance on the basis of international experience. The introduction argues the significance of effective public administration to ensure socio-economic stability and security of national resources. The aim of the study is to adapt foreign methodologies and practices to optimise the use of public funds in Kazakhstan. The literature review presents performance audit as a result of the development of result-oriented budgeting and a factor contributing to the efficiency of public bodies. Key aspects are considered: the role of publicity and transparency in governance, the effectiveness of public audit bodies and the reduction of irregularities in budget spending. Special attention is paid to international standards and practical experience of performance audit, emphasising adaptation to the specifics of Kazakhstani legal regulation and national traditions. The article analyses the challenges faced by Kazakhstani authorities in implementing a system of performance audit indicators, including the choice and methodological justification of indicators, as well as their role in assessing the performance of state structures.