"The development of methodological guidance and suggestions on the regulatory framework of the pre-control (budget projects' estimation)"
Topicality of the research. In the world practice financial control is realized in different forms, one of which is pre-control, specific character of which has the preventive nature in order to determine the validity, feasibility and reliability of the planned indices and reduce the risk of possible financial irregularities in the future. General recommendations for such form of control are reflected in the Lima Declaration of Guidelines on Auditing (hereinafter - the Declaration). According to the Declaration: "An effective pre-control is an integral part of a reliable management system of trusted monetary and material resources. It can be implemented by the supreme control body or other supervisory organizations. The preliminary check held by the supreme control body has an advantage that it lets to prevent any possible irregularities before they occur." Despite the fact that, in accordance with the principles of the Declaration implementation of the preliminary control depends on the legislation, conditions, and requirements for the control authorities in a particular country, these guidelines reflect the consensus of the various countries on best practices.
Currently in the Republic of Kazakhstan the preliminary estimation of the budget projects is not held, however in the Concept of the public audit's introduction, signed by the President on the 3rd of September, 2013 carrying out of such procedure is specified.

The Republican State Enterprise "Centre for Financial Violations Research" provided for an analysis on the topic: "The study of the world experience of the full coverage of the budget funds by the state financial control". It should be noted that at the present stage of the development of the state financial control in the Republic of Kazakhstan it is urgent to study new methods and forms of its implementation, among which exploring the issues of the world practice to implement control with the full coverage of the budget funds is of practical interest. Until now the problem of implementing the full coverage of the budget funds has not been investigated, in this research the world practice of implementing control by the competent authorities with the maximum coverage of the budget funds having an aim to determine the feasibility of implementing a full coverage of the budget to the system of the state financial control of Kazakhstan is studied. The practical significance of the research lies in the fact that provisions articulated in the study may be used in the planning of control and analytical measures for 2014, as well as in the organizational and methodological work of the state financial control bodies.

"The system of training and improving the skills of employees working at the state financial control bodies under the conditions of applying international standards of the public sector's financial statement: theory, methodology and areas of improvement"

The process of the introduction of International standards of the public sector's financial statement to the Republic of Kazakhstan has greatly influenced the activity of the state financial control bodies. The transition of the public sector to the International standards of the public sector's financial statement requires some changes to be made in relation to the control procedures' content, implementation of the control and analytical measures in accordance with the demands of the international standards of the public sector's audit (public audit standards). Together with that the on-going improvement process of the already developed professional requirements as well as the development of new ones continues.
The increasing growth of the requirements for the personnel's qualifications, the necessity to learn new ways for the professional tasks' solving and the rapid updating of information connected with the introduction of International standards of the public sector's financial statement and the public audit development requires some changes to be made in relation to the process of personnel's training and retraining in terms of improvement of forms and methods of teaching, educational materials differentiation depending on the audience, monitoring of the teaching efficiency and provision of its stability.

Studying the problems of the effective application of tax benefits and preferences in the Republic of Kazakhstan
In his Address to the nation of Kazakhstan "Strategy "Kazakhstan-2050": New political course of the established state" the Head of the state defined the task of improving the tax system, particularly, of auditing all existing tax benefits to use them effectively.
Tax benefits, preferences and incentives used should correspond to the policy of the state on social support of some categories of citizens, development of the relevant sectors of the economy, regions, small and medium-sized businesses in general, improvement of the investment climate of the Republic of Kazakhstan, including innovations' introduction.
During the introduction and application of benefits and preferences the evaluation of their efficiency seems to be an important moment. Thus it is necessary to define clearly the objectives to be achieved by the use of any benefits as well as the consequences for the budget on the republican and local levels. Together with that it should be taken into consideration that the question about the necessity of taking additional control measures by the competent authorities arises, because there are some risks of their improper use.
As a result the application of tax benefits and preferences in the Kazakhstanian economy as well as their influence on the activity of the economic subjects are of interest for a thorough study.
In this connection the purpose of research is to study the problems of application of tax benefits and preferences in the Republic of Kazakhstan with the development of suggestions for their effective use.