Assisting public audit and financial control bodies of the Republic of Kazakhstan to achieve Sustainable Development Goals
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DOI:
https://doi.org/10.32523/2079-620X-2021-2-154-163Keywords:
Sustainable Development Goals; state audit office; financial control; International financial reporting standards; internal audit services.Abstract
In this article, the author examines the tools of state audit and financial control that
contribute to the achievement of the Sustainable Development Goals, which are a reference point for
all countries participating in the United Nations and humanity as a whole. The article considers
the mechanism of applying the indicators of the Sustainable Development Goals in the documents
of the state planning system in the Republic of Kazakhstan. In addition, the indicators of the
Sustainable Development Goals are compared with the indicators of the Global Competitiveness
Index of the World Economic Forum. The article highlights the current issues of the practical
application of state audit and financial control in the Republic of Kazakhstan, which require
solutions for the successful implementation of the Sustainable Development Goals. The article
also highlights the assessment of the effective application of international standards on auditing
in the Republic of Kazakhstan, reveals the significance of the standards of the International
Organization of Supreme Audit Institutions INTOSAI for public and private sector audits for
the audit of the achievement of indicators of the Sustainable Development Goals.
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Copyright (c) 2023 ECONOMIC SERIES OF THE BULLETIN OF L.N.GUMILYOV EURASIAN NATIONAL UNIVERSITY
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