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International Electronic Journal of Mathematics Education

International Electronic Journal of Mathematics Education
Actual Problems of Audit in the Republic of Kazakhstan
Gulnara D. Amanova, Aigul U. Abdrahmanova, Bibigul Zh. Akimova, Kunsulu Zh. Saduakassova, Gauhar Zh. Zhumabekova, Assem A. Kazhmukhametova
  • Article Type: Research Article
  • International Electronic Journal of Mathematics Education, 2016 - Volume 11 Issue 9, pp. 3197-3202
  • Published Online: 01 Nov 2016
  • Article Views: 2312 | Article Download: 2355
  • Open Access Full Text (PDF)
APA
In-text citation: (Amanova et al., 2016)
Reference: Amanova, G. D., Abdrahmanova, A. U., Akimova, B. Z., Saduakassova, K. Z., Zhumabekova, G. Z., & Kazhmukhametova, A. A. (2016). Actual Problems of Audit in the Republic of Kazakhstan. International Electronic Journal of Mathematics Education, 11(9), 3197-3202.
AMA
In-text citation: (1), (2), (3), etc.
Reference: Amanova GD, Abdrahmanova AU, Akimova BZ, Saduakassova KZ, Zhumabekova GZ, Kazhmukhametova AA. Actual Problems of Audit in the Republic of Kazakhstan. INT ELECT J MATH ED. 2016;11(9), 3197-3202.
Chicago
In-text citation: (Amanova et al., 2016)
Reference: Amanova, Gulnara D., Aigul U. Abdrahmanova, Bibigul Zh. Akimova, Kunsulu Zh. Saduakassova, Gauhar Zh. Zhumabekova, and Assem A. Kazhmukhametova. "Actual Problems of Audit in the Republic of Kazakhstan". International Electronic Journal of Mathematics Education 2016 11 no. 9 (2016): 3197-3202.
Harvard
In-text citation: (Amanova et al., 2016)
Reference: Amanova, G. D., Abdrahmanova, A. U., Akimova, B. Z., Saduakassova, K. Z., Zhumabekova, G. Z., and Kazhmukhametova, A. A. (2016). Actual Problems of Audit in the Republic of Kazakhstan. International Electronic Journal of Mathematics Education, 11(9), pp. 3197-3202.
MLA
In-text citation: (Amanova et al., 2016)
Reference: Amanova, Gulnara D. et al. "Actual Problems of Audit in the Republic of Kazakhstan". International Electronic Journal of Mathematics Education, vol. 11, no. 9, 2016, pp. 3197-3202.
Vancouver
In-text citation: (1), (2), (3), etc.
Reference: Amanova GD, Abdrahmanova AU, Akimova BZ, Saduakassova KZ, Zhumabekova GZ, Kazhmukhametova AA. Actual Problems of Audit in the Republic of Kazakhstan. INT ELECT J MATH ED. 2016;11(9):3197-202.

Abstract

The purpose of the research is to examine the current problems in the system of audit in the Republic of Kazakhstan. Analyzing both national regulatory legal acts and data from the Agency of Statistics of the Republic, the features of external public audit and internal state audit tasks were examined. Moreover, the dynamics of violations revealed by the Accounts Committee during 2013-2015 is presented. Thus, the authors show the considerable part of detected contraventions is accounted for violations in the budget funds expenditure and in the misuse of state assets. Experience of organization of appropriate control bodies in advanced as well as in developing countries was excluded. The paper proves the importance of complex audit system as a part of state strategies of economic competitiveness improvement.

Keywords

Audit systems financial control institutions budgetary spending regulation joint audit the Accounts Committee the Republic of Kazakhstan

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License

This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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