Features of the formation of the state environmental audit system in the Republic of Kazakhstan

Abstract

The article deals with topical issues of environmental activities, problems of the impact of
industrial enterprises on the environment, the exhaustibility and non-renewability of natural resources. The
paper also discusses the features of the formation of the state environmental audit system in the Republic
of Kazakhstan, the prerequisites for introducing the term “state environmental audit” into the economic
conceptual apparatus, and analyzes the process of conducting this type of audit in developed countries. The
paper discusses the participants of the system of state environmental audit in the Republic of Kazakhstan
the levels of this type of audit are reviewed and the key points of the Concept of environmental safety are
highlighted.
The result of the study of this work was the proposal to develop a clear assessment criteria during
the state environmental audit.
According to the authors, these include: economic, environmental and social indicators of rationality
and efficiency of use of natural resources. The main goal of state environmental auditors should not be
control and accounting measures, but an assessment of the achievement of planned indicators, taking into
account the efficiency of using natural resources that are state property