Methodological aspects of state audit
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Keywords:
state financial control, state audit, audit of financial statements, compliance audit, performance audit, Accounts Committee for control over the execution of the Republican budget, The Committee for internal public audit, audit commissionAbstract
This article discusses the theoretical and methodological aspects of public audit. The
authors believe that scientists and practitioners have not yet formed a consensus in the definition of «state
audit», and many issues of the theory and practice of state audit are insufficiently investigated and remain
controversial. Therefore, the article presents the results of research on the definition, elements, directions
and types of state audit. At the same time, the authors studied the stages of organization and conduct of a
separate state audit and gave a description of the competence of the state audit bodies.
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Published
2023-01-27
How to Cite
Alibekova Б., & Beisenova Л. (2023). Methodological aspects of state audit. ECONOMIC Series of the Bulletin of the L N Gumilyov ENU, (1), 165–180. Retrieved from https://bulecon.enu.kz/index.php/main/article/view/370
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