Some Aspects of the Organization of Internal State Audit in Kazakhstan

Abstract

In the article, the authors identified shortcomings in risk management in the state audit system. These aspects are system-forming in the organization of state audit, as it is a holistic and independent assessment of the effectiveness of the audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations and suggestions for their management. The system of organization of internal audit in the Republic of Kazakhstan, the results of the audit activities of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan are considered. A comparative analysis of the internal audit of longterm assets showed how prepared the financial statements on all material aspects in accordance with the established conceptual framework for their presentation. According to the results of the study, it was revealed that today internal audit is focused more on «post-audit», since it is carried out mainly to identify and eliminate violations of the budget and other legislation of the Republic of Kazakhstan, as well as internal regulatory documents of the organization. Research methods: With the help of general scientific research methods, as well as methods of statistical and comparative analysis, conclusions are drawn about the need for analysis in the state audit system. Suggestions for further improvement of risk management are given