Use of information systems in state audit


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Authors

  • В. Alibekova L.N. Gumilyov Eurasian National University
  • А. Zhakhmetova L.N. Gumilyov Eurasian National University

DOI:

https://doi.org/10.32523/2789-4320-2023-1-339-347

Keywords:

Supreme Audit Chamber of the Republic of Kazakhstan, information systems, state audit bodies, state audit, authorized bodies of external state audit, authorized bodies of internal state audit

Abstract

State audit and financial control bodies, including the Supreme Audit Chamber of the Republic of Kazakhstan, audit commissions and authorized internal state audit bodies, strive to adapt to the new information space and change their business processes by replacing traditional audit procedures carried out by state auditors with automated systems for searching, processing, analyzing and controlling information. Currently, they use a number of information systems and databases, but the transition to e-government and the introduction of new technologies require a proactive approach and their further development. In this regard, the authors, based on the study of the experience of progressive HEAs, proposed in the future to the state audit bodies of the Republic of Kazakhstan to use the technologies "Industry 4.0".

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Published

2023-03-30

How to Cite

Alibekova Б., & Zhakhmetova А. (2023). Use of information systems in state audit. ECONOMIC Series of the Bulletin of the L N Gumilyov ENU, (1), 339–347. https://doi.org/10.32523/2789-4320-2023-1-339-347

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