Delegation of Kazakhstan took part in the ASOSAI seminar on Crisis Management Audit

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Delegation of the Supreme Audit Chamber of the Republic of Kazakhstan, headed by the Member of the SAC Rustem Nurpeissov and researchers of the IRN BR21882352 program «Development of a new paradigm and concept for the development of public audit, recommendations for improving the management quality assessment system and the effective use of national resources» Lyailim Kashimova, Asia Uskenbaeva, Zamzagul Zhanybaeva participated in the 3rd seminar ASOSAI Working Group on Crisis Management Audit (WGCMA), organized by the Board of Audit and Inspection of the Republic of Korea.

The event was attended by representatives of the supreme audit institutions of the ASOSAI member countries. The main focus was on sharing experience and best practices in the field of state audit, especially in terms of improving the methodology for crisis management in the face of global challenges.

The seminar included thematic sessions where countries (China, Indonesia, Iran, Korea, Thailand, Malaysia, Mongolia, Saudi Arabia, etc.) presented practical cases. Additionally, a bilateral meeting was held between the Supreme Audit Chamber of Kazakhstan and the Board of Audit and Inspection of the Republic of Korea.

In his speech, R. Nurpeissov noted that the exchange of experience with the Republic of Korea is particularly important in the context of the ongoing reform of the state audit system in Kazakhstan. The practices and approaches of the Board of Audit and Inspection of Korea serve as a valuable reference point for improving the mechanisms for assessing the quality of public administration and the efficiency of using national resources.

At the end of the meeting, Kazakhstani delegation expressed gratitude to the host country for the fruitful cooperation and confirmed its readiness to further strengthen the friendly and partnership relations between the supreme audit institutions of the Republic of Kazakhstan and the Republic of Korea.

Shortcomings in the work of some state audit bodies and the digital transformation of state audit were discussed in the VAP

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The 13th meeting of the Coordinating Council of State Audit and Financial Control Bodies was held at the Supreme Audit Chamber of the Republic of Kazakhstan. The event was attended by representatives of the VAP, the Ministry of Finance and regional audit commissions.

Thus, the results of the assessment of the activities of the state audit institutions for 2024 were summed up. The work of 14 of the 20 audit commissions, or 70%, was assessed as effective, which is 15% more than last year. The rest of the revkom were rated "satisfactory".

The participants discussed the identified violations in detail. In particular, the reports of the heads of the revolutionary commissions for the Abai region, Almaty, Kostanay and Turkestan regions, as well as for the city of Almaty, who showed the least results, were heard.

Summarizing the discussion, the chairman of the WAP, Alikhan Smailov, demanded that the heads of the revolutionary commissions eliminate the identified shortcomings in their work.

"The chairmen of the revolutionary commissions for Akmola, Kostanay, Pavlodar, Turkestan regions and the city of Almaty must submit information to the WAP by July 1 on measures to bring employees who have improperly executed decisions of the Coordinating Council to personal responsibility," Alikhan Smailov said.

At the meeting, the Internal State Audit Committee of the Ministry of Finance was also instructed to prepare proposals for the heads of government agencies to consider the responsibility of employees who violated state audit standards. We are talking about internal state auditors of the Prosecutor General's Office, akimats of Almaty, Kostanay regions and Astana.

To strengthen the work of the internal audit services, the Internal State Audit Committee of the Ministry of Finance will prepare a schedule for the development of performance audit methodologies. In addition, the WAP will hold a republican seminar for employees of these services on a similar topic.

Special attention at the meeting was paid to the issues of digital transformation of the state audit system. This part highlights the importance of timely integration of information systems and automation of procedures.

"The Supreme Audit Chamber has done a serious job of automating its information system. Now the audit commissions must actively engage in this process, ensure timely and complete data entry into the new digital platform," he said.

Alikhan Smailov instructed to complete the testing of the module "Cabinet of the state audit facility" by the end of the year and introduce it into all regional rev commissions. This process will be supported by a training workshop on working with a risk management system. In conclusion, the prospects for the transition to remote auditing through cloud accounting were considered.

The Internal State Audit Committee of the Ministry of Finance has been instructed to develop an algorithm and a step-by-step plan for the implementation of this system to coordinate the audit of consolidated financial statements of central government agencies.

Source: https://www.gov.kz/memleket/entities/esep/press/news/details/1006826?lang=ru 

Round table on the development of public audit

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23 мая 2025 года Центр исследований, анализа и оценки эффективности совместно с Высшей аудиторской палатой Республики Казахстан провели круглый стол в рамках проектно-целевого финансирования (проект № BR21882352 «Разработка новой парадигмы и концепции развития государственного аудита, рекомендации по совершенствованию системы оценки качества управления и эффективному использованию национальных ресурсов»).

Мероприятие открыл модератор — член Высшей аудиторской палаты РК, государственный аудитор высшей категории Нурпеисов Р.Е., который поприветствовал участников и отметил важность объединения усилий профессионального сообщества для дальнейшего совершенствования государственного аудита и повышения эффективности управления национальными ресурсами.

В работе круглого стола приняли участие представители Высшей аудиторской палаты РК, ревизионных комиссий областей и городов Астана, Алматы, Шымкент, а также Центра исследований, анализа и оценки эффективности.

В рамках мероприятия с докладами выступили Ускенбаева А.Р., заместитель директора ТОО «Центр исследований, анализа и оценки эффективности», выступившая по вопросам ведущих мировых практик государственного аудита в условиях современных вызовов; Шахарова А.Е., к.э.н., профессор кафедры «Государственный аудит» ЕНУ им. Л.Н. Гумилева, осветившая современные тренды развития государственного аудита в Республике Казахстан.

После выступлений состоялась активная дискуссия, в ходе которой участники обменялись мнениями и предложениями по вопросам совершенствования системы оценки качества управления и эффективного использования национальных ресурсов.

A new textbook for future and current auditors has been published in Kazakhstan

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A new textbook "State Audit in the Republic of Kazakhstan" has been published, designed for students, teachers and practitioners. The presentation of the publication took place at the Supreme Audit Chamber.

The textbook was created by the Supreme Audit Chamber with the participation of a team of authors, which included representatives of the scientific community, the academic community and current auditors. Among the authors: Doctor of Economics, Professor Aybota Rakhmetova; Candidate of Economics, Professor Anar Yesengeldina; Candidate of Economics Zamzagul Zhanybayeva; member of the Union of Auditors of the Republic of Kazakhstan Raushan Malgazharova and others.

In addition to them, Dean of the Faculty of Economics of the L.N. Gumilyov ENU Aida Zhagyparova, Head of the Department of State Audit Lyazzat Sembieva, teachers and students of this department, Vice-rector of Karaganda State University took part in the presentation of the textbook. Academician E.A. Buketova Madina Umurkulova, as well as teachers, employees of the VAP and the Center for Research, Analysis and Evaluation of Effectiveness.

The publication, prepared taking into account the best international standards, presents the theoretical foundations and practical methods of the state audit system, current global trends and current areas of audit development, such as electronic audit, ESG audit, audit of sustainable development goals and IT audit.

Download the tutorial

During the meeting, Chairman of the National Audit Office of the Republic of Kazakhstan Alikhan Smailov noted that today audit plays an important role in the public administration system. In this regard, special attention is paid to the training of new qualified specialists.

According to him, the new textbook will allow students and current auditors to master the knowledge that is truly in demand, as well as easier to adapt to real auditing work.

"We have high hopes for young people, future auditors, who are currently undergoing training and preparing to start their professional lives. I am sure that your ideas and fresh perspective will contribute to the further development and improvement of the state audit system in our country," said Alikhan Smailov.

During the meeting, the participants exchanged views on current areas of public audit development, and also had the opportunity to ask their questions.

Source – Supreme Audit Chamber of the Republic of Kazakhstan

visited by 5 000 000 tourists ABOUT THE EXHIBITION

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ABOUT THE EXHIBITION

On June 10, 2017 the International Specialized Exhibition "Astana EXPO-2017" will open its doors. 100 countries and more than 10 international organizations will take part in the preparation of the pavilions.

The main theme of EXPO-2017 is "Energy of the Future". It reflects the preoccupation of the international community with the problem of energy consumption, which is having an increasing impact on our planet. The main objective of the exhibition is to call for responsibility, to foster a discussion and to develop knowledge enabling people to plan and control energy consumption on our planet and to minimize damage to the environment.

It is expected that the exhibition will be visited by 2 million tourists, and the total number of visits will be about 5 million. It is planned that 85% of the total number of visitors will be citizens of Kazakhstan, and 15% - foreign nationals, most of which will come from the CIS countries and China. A significant number of tourists is also expected to arrive from Europe, Turkey and the United States.

The International Specialized Exhibition EXPO-2017 in Astana will start its work on June 10, 2017 and will end on September 10, 2017.

The International Specialized Exhibition EXPO-2017 in Astana will start its work on June 10, 2017 and will end on September 10, 2017. EXPO 2017 is the largest project of the Independent Kazakhstan. Astana was chosen to host the International Specialized Exhibition EXPO-2017 on November 22, 2012 during the 152nd General Assembly of the International Exhibition Bureau (IEB) in a secret ballot of representatives of 161 states - members of the International Exhibition Bureau. Application of Astana was supported by 103 countries. Future exhibition has become a truly national project, in which all regions of the country will take part.

Practical workshops involving foreign lecturers of the Supreme Audit Institution of the Kingdom of the Netherlands

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The Republican State-run Enterprise «Centre for Financial Violations Research» carries out on continuing basis work on an international cooperation. E.g. "the Quality control audit" and "Plan of control measures using a risk management system" two workshops were conducted starting from September 15 to September 19, 2015 with participation of two state auditors of the Court of Audit of Kingdom of the Netherlands.

The workshops aim has been a familiarization with a methodology of exercising the control over a quality of audit ensuring and control activities planning with the RMS application according to the International standards of SAI (ISSAI), approved by the International Organization of Supreme Audit Institutions (INTOSAI), discussion of actual methods of their application at the Court of Audit of the Kingdom of Netherlands and acquisition of skills on the themes of workshops by listeners.

The workshops' theoretical part was supported with a practical training during which colleagues from the Netherlands Court of Audit have shared an experience on exercising the control over a quality of audit ensuring and control activities planning with the RMS application.

The Court of Audit is the Supreme Audit Institution of the Netherlands. It has been established in 1814. The Court of Audit Board., headed by the President of Court of Audit, consists of three members appointed for life by the Royal Decree on the proposal of the House of Representatives of the Netherlands.

THE PRESS RELEASE

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Accounts Committee on the control over execution of the republican budget together with subordinated organization RSE on the right of economic use « Center on research of financial infringements» held a round table on a theme: «Current issues of transition to the state audit in Republic Kazakhstan»

Members of Accounts Committee, workers of financial and internal control services of the ministries and departments, representatives of scientific community have taken part in the round table.

During the session current issues formation of methodological base on transition to the state audit are discussed. In particular, questions of planning and methodology of carrying out of audit of the financial reporting, including audit of the consolidated financial reporting, working out of principles and approaches to a control system of risks are considered.

The basic results of research works of Accounts Committee in the field of the state audit, implementations of standards INTOSAI, carrying out audit of efficiency, expert analytical work, interaction of bodies of the internal and external financial control, the international experience of monitoring of taxable potential of the country are presented.

Following the results of session constructive suggestions on improvement of standard-methodological base of system of the state financial control in the conditions of transition to the state audit are developed.

Press-service RSE "CRFI" telephone.: 8(7172) 741690; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. <mailto:This email address is being protected from spambots. You need JavaScript enabled to view it. >

For reference: RSE «Center on Research of Financial Infringements» is created by the governmental order of Republic Kazakhstan dated October, 1st, 2007 № 868 (further - the Center). The purpose of the center is carrying out qualitative research (applied scientific and analytical) and granting of educational and consulting services in the sphere of the state financial control, economy and state government.

During 2008-2014 the Center conducted research in 44 actual directions connected with perfection of the government and development of system of the state financial control.

RESULTS OF PROFESSIONAL DEVELOPMENT FOR 2014

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The work plan on improvement of professional development of the staff of the state financial control for 2014 is fully fulfilled by the Center. 695 listeners have been planned, 698 listeners are actually trained. In comparison with 2013 the general coverage of listeners has increased on 145 persons or on 26 %. Thus, the number of listeners from services of the internal control of the central and local state structures has grown on 214 persons, reducing on 64 workers from revision committees.

The analysis of structure of listeners on qualification specifies in the tendency of insufficiency of experts with the undergraduate accounting education in 2014 (14 %), as well as in 2013 (17 %).

Due to introduction of the international standards of the financial reporting of public sector (IPSAS) on January, 1st, 2013 the issues of monitoring procedure (audit) of the financial reporting of the official bodies made by IPSAS are analyzed and consequently necessity of professional development of almost all the staff of the state financial control bodies increases.

The analysis of structure of listeners by experience in 2014 characterizes their rejuvenation. In 2014 the structure of listeners with the experience from 3 till 5 years has increased more than in 2 times, thus, the structure of the listeners whose experience exceeds 15 years has decreased in 5 times. Thus, personnel services of the state financial control bodies are focused on drawing up annual plans of professional development taking into account observation and assessment of their 'skills. In 2014 the centre has reached progress not only in growth of an indicator of quantitative structure, but also in expansion of educational programs. If in 2013 training was held in five educational programs, in 2014 - in seven programs:

1) «Control (audit) of the financial reporting of state official bodies (basic level)»;

2) «Control (audit) of the financial reporting of state official bodies»;

3) «Audit of the consolidated financial reporting» (on an example of experience of National office of audit of Estonia);

4) «the Civil and budgetary legislation»;

5) «Book keeping in the state and quasi-state sectors»;

6) «Audit of the financial reporting»;

7) «Audit of efficiency of activity of state structures by means of an assessment of a procedure of realization of strategic plans and a management efficiency of actives of subjects of quasi -public sector».

Seminar on theme «Audit of the consolidated financial reporting (on an example of experience of National office of audit of Estonia» was held with the participation of two state auditors from National office of audit of Estonia.

Acquaintance with methodology of carrying out of audit of the financial reporting according to the International standards of audit (ISSAI), confirmed by the International organization of the supreme bodies of the financial control (INTOSAI), the international practice of carrying out by the supreme bodies of the financial control of audit of the consolidated financial reporting, discussion of actual approaches of their application at National office of audit of Estonia and acquisition by listeners of skills on audit of the consolidated financial reporting of public sector was the seminar purpose.

The theoretical part of a seminar was supported with a practical training where colleagues from the Supreme body of the financial control of Estonia have shared their experience carrying out of audit of the consolidated financial reporting as separately taken ministry, and the Government of Estonia.

One of the important directions of activity of the Center is carrying out of commercial seminars for workers of real sector of economy.

For these purposes in the second quarter 2014 the client base numbering more of 4000 potential listeners of the various enterprises and the organizations of the country has been generated and four educational programs of professional development of workers of real sector are developed.

Including:

1) «Review and studying of changes in the legislation on the state purchases in Republic Kazakhstan»;

2) «Working out of the Plan for development of joint-stock companies, the limited liability companies with participation of the state enterprises, the state municipal enterprises, and also features of its updating and modification»;

3) «Formation of the financial reporting in official bodies according to IPSAS on a charge method»;

4) «Drawing up of the report following the results of the control (audit) of the financial reporting of official bodies».

During the second half of 2014 on these themes 18 seminars have been held where 252 listeners were trained. The training will be continued and the next years.

PROFESSIONAL DEVELOPMENT OF THE STATE FINANCIAL CONTROL BODIES STAFF

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In 2015 Center on research of financial infringements according to the time table of professional development of the state financial control bodies staff for 2015 holds the following seminars of professional development for the staff of the state financial control bodies within the republican budgetary program 003 « Retraining and professional development of the state financial control staff».

1. «Accounting records maintenance in public sector according to IPSAS» - 80 academic hours. The training purpose: training to principles, bases, and rules of accounting records maintenance and an order of drawing up of the financial reporting of official bodies according to IPSAS.

2. «The control (audit) of the financial reporting in public sector according to standards ISSAI» - 60 academic hours.

The training purpose: formation of theoretical knowledge and development of practical skills on monitoring procedure (audit) of the financial reporting of official bodies according to standards of audit of financial reporting ISSAI.

3. « Accounting records maintenance in quasi-public sector according to IFRS» - 80 academic hours;

The training purpose: training to principles, bases, rules of Accounting records maintenance and an order of drawing up of the financial reporting of subjects of quasi -public sector according to IFRS.

4. «The control (audit) of the financial reporting in quasi public sector according to standards ISSAI» - 60 academic hours.

The training purpose: formation of theoretical knowledge and development of practical skills on monitoring procedure (audit) of the financial reporting of subjects of quasi -public sector according to standards of audit of financial reporting ISSAI.

5. «The control (audit) of efficiency» «the Control (audit) of efficiency» - 60 academic hours. The training purpose: formation of theoretical knowledge and development of practical skills on monitoring procedure (audit) of efficiency of activity of state structures and management efficiency actives of subjects of quasi-public sector.

6. A seminar with the participation of the foreign lecturer on a theme «Audit Quality control» - 20 academic hours.

The training purpose: formation of theoretical knowledge and development of practical skills on monitoring procedure (audit) of quality of the control of audit according to audit standards.

7. A seminar with the participation of the foreign lecturer on a theme «Planning control aсtivity with СУР application» - 20 academic hours.

The training purpose: formation of theoretical knowledge and development of practical skills in planning control actions with СУР application

Lectures are held by workers of Accounts

Committee and the Center on financial infringements research, and also highly skilled experts of the financial system bodies.

Centre for Financial Violations Research

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   On the 19th of June, 2013 director of the Republican State Enterprise "Centre for Financial Violations Research" Tokhtassunov A.I. and head of the department of research, analysis and methodology Moldagaipov R.M. took part in the work of the scientific and methodological council of the Accounts Committee, within which a report on the research progress was presented.

Read more: Centre for Financial Violations Research