Indicators of a performance audit of activities of state bodies

Abstract

The article notes that Kazakhstan has created the necessary conditions for the
development of a new direction in the system of a state audit on the audit of the efficiency of the
activities of state bodies. The authors note that the key problem and a very complex procedure
of performance audit is the choice of performance evaluation indicators since they are used to
implement the purpose of the audit to assess the efficiency of the activities of state bodies. The
correct choice of indicators, how they characterize the objects of the state audit, and whether
they can be the basis for evaluating the performance of state bodies have a large effect on the
quality of the results of the performance audit. The article systematizes and summarizes the
scientific approaches to determining the criteria and indicators of the performance audit. The
analysis made it possible to conclude that there is a lack of consensus on this issue and actual
differences in understanding the essence and content of the performance audit indicators. The
article also reveals the essence of the category “criterion” and “indicator” of the performance
audit in accordance with international standards and regulations of the Republic of Kazakhstan
in the field of a state audit. According to the results of the study, the authors propose to clarify the
category of “criterion” and “indicator” of the performance audit in the regulations of the Republic
of Kazakhstan.