Enhancing State Audit Mechanisms for Quality Assessment and Governance of Natural Resources: Insights from the European Union Experience

Abstract

Effective management of natural resources is a crucial aspect of state regulation, particularly in the face of increasing environmental challenges. State audit mechanisms play a key role in ensuring transparency, legality, and efficiency in resource utilization. This study examines the experience of the European Union (EU) in auditing natural resource governance and evaluates its applicability to Kazakhstan. The main objective is to analyze the effectiveness of EU auditing strategies, including monitoring under the Common Agricultural Policy (CAP) and strategic planning mechanisms. The research employs both qualitative and quantitative methods, including comparative analysis of international practices and evaluation of regulatory mechanisms. The findings highlight key principles that can be adapted for Kazakhstan, such as integrating environmental indicators into audits, establishing a dual-level strategic reporting system, enhancing public-private cooperation mechanisms, and introducing financial incentives for sustainable resource management. The practical significance of this study lies in the development of recommendations to improve Kazakhstan’s state audit framework, ultimately leading to enhanced environmental policy effectiveness, improved resource governance, and long-term economic sustainability.