Search

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial stability of budgets, traditional methodological approaches, i.e. the analysis of absolute indicators and analysis of relative coefficients are used. In the study, financial stability was examined in the context of the possibility of evaluating the state audit of the budgets of developing countries for all expenses of the republican budget without raising the level of public debt. As a result of consideration of the budgets of developing countries, the problems were identified and the directions for their solution were proposed. In addition, tools which allow not only assess the financial stability of the budget, but also determine recommendations for managerial impacts aimed at strengthening the state budget are proposed. Thus, conducting a state audit in order to increase financial stability will lead to an increase in the efficiency of public administration and to a greater alignment of mechanisms for implementing state programs and projects with strategic planning mechanisms.

The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises’ growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres.

In the budgeting system of the Republic of Kazakhstan, which is focused on achieving results, a special place is occupied by state programs. A state program is a comprehensive document that defines the main direc­tions of state policy in the field of its implementation, which is directly linked to the development strategy of the state as a whole and the concept developing a particular industry. In the Republic of Kazakhstan, a state program is a strategic planning doc­ument containing a set of planned activities and interlinked by tasks, deadlines, implementers, resources, and public policy instruments that ensure—within the framework of the implementation of key state functions—the achievement of priorities and goals of state policy in the field of socioeconomic development and national security. In other words, a state program is an instrument of state regulation of the economy, ensuring the achievement of promising goals and objectives through the use of available resources. State programs are documents of an inter-sphere, inter-sectoral, and inter­departmental nature that define goals, objectives, and expected results in the priorities and strategic directions of the country’s development and are devel­oped for a period of at least 5 years in order to implement the higher docu­ments of the State Planning System., W systemie budżetowym Republiki Kazachstanu, który koncentruje się na uzyskiwaniu korzystnych wyników, szczególne miejsce zajmują programy państwowe. Program państwowy to obszerny dokument określający główne kierunki polityki państwa w zakresie jej wdrażania, co jest bezpośrednio zwią­zane ze strategią rozwoju państwa jako całości i z koncepcją rozwoju poszcze­gólnych branż przemysłowych. W Republice Kazachstanu program państwowy to dokument planowa­nia strategicznego, zawierający zestaw planowanych czynności związanych z zadaniami, terminami, środkami, osobami odpowiedzialnymi za wdrażanie i z instrumentami polityki publicznej, które zapewniają – w ramach realiza­cji głównych funkcji państwowych – osiągnięcie priorytetów i celów polityki państwowej w zakresie rozwoju socjoekonomicznego i bezpieczeństwa naro­dowego. Innymi słowy program państwowy jest instrumentem państwowej regulacji gospodarki, który umożliwia osiągnięcie założonych celów poprzez użycie dostępnych zasobów. Programy państwowe są dokumentami natury międzystrefowej, między­sektorowej i międzyoddziałowej, które definiują cele i oczekiwane rezultaty odnośnie do priorytetów i kierunków strategicznych rozwoju państwa i są opracowywane przez okres minimum 5 lat w celu wdrażania wyższej rangi dokumentów Państwowego Systemu Planowania.

The issues of performance audit of the use of budget funds aimed at the development of the agricultural sector of Kazakhstan are investigated. The relevance of the problem under consideration is due to the significant influence exerted by such a performance audit of the use of budget funds on all processes that subsequently occur in the agricultural and agro-industrial sector of Kazakhstan. Proper execution of the audit helps to increase responsibility, transparency, as well as accountability for the activities of government bodies responsible for its implementation. A comparative analysis of the development of the audit of the distribution of budget allocations in other countries is given. The formulations of the performance audit of the use of budget allocations adopted in various state systems are sequentially considered. The article provides a detailed analysis of the performance audit of the state programs implementation in the field of agriculture. The current state programs are assessed in relation to targeted budget allocations and established financial irregularities, and it is clearly demonstrated that the performance audit occupies an appropriate place in the system of state and local financial control in Kazakhstan. Prospects for research in this direction are determined by the possibility of developing clear criteria for assessing the effectiveness of the use of budget funds that are directed to the development of the agricultural industry and other economic sectors of Kazakhstan. Fundamental criteria are being developed to compare the effectiveness of targeted budget allocations in Kazakhstan, in comparison with other states. The applied value of the research in this direction is determined by: identification of the mandatory criteria for evaluating the performance audit in this direction, determination of the influence degree of the targeted use of budget funds for the further fully-fledged development of the agro-industrial complex of Kazakhstan and other regions as a whole. It is also important to identify the main shortcomings of the agrarian policy of Kazakhstan in comparison with other states and to identify the main opportunities to overcome this problem through the competent spending of budget funds.

The limited reserves of many natural resources, as well as their irrational use, poses an urgent problem of increasing the efficiency of their use by conducting a proper environmental audit. The article discusses the criteria for the audit of the effectiveness of the use of natural resources in international practice, as well as the adaptation of these criteria to the practice of conducting a state environmental audit in the Republic of Kazakhstan (on the example of industry in the Karaganda region). The article also considers the environmental and economic criteria for the efficiency of natural resource use, as well as the interrelation of these criteria by the method of correlation of indicators.