THE ROLE OF SUPREME AUDIT INSTITUTIONS IN THE DEVELOPMENT OF A GREEN ECONOMY TO ACHIEVE SUSTAINABLE DEVELOPMENT GOALS

Abstract

Problems related to the development of green economy exist in all countries of the world. These problems are particularly relevant in developing countries, whose economic growth depends on the extraction of carbon fuel minerals. The purpose of this study is to identify the problems hindering the development of green economy and the role of the supreme audit institutions in solving these problems. In recent years, the Supreme Audit Institutions (SAI) have become increasingly convinced of the value of interaction with civil society to achieve sustainable development goals as a way to increase government accountability and audit quality. Despite the constant cooperation with civil society in the course of daily activities, it becomes more important than ever during global emergencies, such as the COVID-19 pandemic. The issue raised is relevant for Kazakhstan as well. The article provides a literary review on the topic, on the basis of which a conclusion is made about the desire of the SAI to increase its public utility with the help of an audit according to the prevailing evidence. However, we have proposed measures to enhance this role by taking a more substantial part in energy reporting.