The current stage of the development of the economy of the Republic of Kazakhstan is characterized by the transition to the reform of the budget process based on the principles of efficiency and effectiveness of budget expenditures, which requires the formation of high-quality transparent reporting on the use of budget funds and the development of a new accounting and state audit system. The development of the system of budget planning and public administration in the public sector on the basis of the formation of a new accounting and financial reporting system is aimed at assessing the effectiveness and efficiency of the use of budget funds in achieving the set strategic goals, and not only evaluating the implementation of financing plans. In connection with the improvement of public administration mechanisms in many countries of the world, both with developed market economies and emerging market countries, reforms have been carried out to introduce a results-based budgeting system.

state audit, policy, financial control, resources, method, conduct of audit