HomeRESEARCH, CONDUCTED BY THE CENTER IN 2014
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1. Theme «Research of realization of expert-analytical activities issues in the sphere of the state financial audit and control with work standards and methodological managements tested on the basis of the pilot project».
«Development of a methodological management and suggestions on standard legal base of realization of the preliminary control (an assessment of budget projects)»
The conducted research has allowed to conclude that necessity of carrying out of expert-analytical activity is connected with impossibility of one-stage transition to efficiency audit.
Currently in Kazakhstan the system of the state financial control is in a transformation stage in system of the state audit. There is a possibility of a choice of a way of development of the institute, including expert-analytical activity. Therefore it is expedient to use the Russian experience at the initial stage and to isolate and pay particular attention to expert-analytical activity.
Thus, taking into consideration the fact of absence of the adapted methodology of audit of the efficiency, the qualified experts in this sphere, and also full audit of the financial reporting, it is necessary to use and improve expert-analytical activities in practice of Accounts Committee. It is necessary to develop actively audit of efficiency and to accelerate its introduction parallel.
Based on functions of Accounts Committee, and also on the functions whose execution is provided after transition to the state audit by results of research, we allocated kinds of the expert-analytical activities that should be carried out in Kazakhstan.
Within the research the following has been developed:
- The project of the procedural standard on carrying out of expert-analytical activity;
- A technique of an assessment of efficiency of activity of object control and management of use of the given technique. The purpose of the technique of an assessment of efficiency of activity of the state structure is the formulation of the basic criteria and the indicators recommended for an assessment of activity of a state structure, and also working out of economic-mathematical toolkit of influence of activity of object of the control on economy branch.
The offered technique has been tested at an assessment of efficiency of activity of the Ministry of Agriculture and the Ministry of transport and communications. In the course of testing updating have been brought in a technique for the purpose of achievement of the maximum objectivity of an assessment.
The technique of an assessment of influence with use of model of inter branch balance has been developed for assessing the influence of activity of object control on economy branch.
This model has been tested for assessing the influence of activity of the Ministry of Agriculture on development of agricultural branch. Also the model about has been tested on an example of other state structures for the purpose of an assessment of degree of influence on sub-brunch of Kazakhstan.
2. «Research of methodological bases of planning and carrying out of audit of the consolidated financial reporting, audit of the financial reporting under standards IPSAS and IFRS with working out of projects of working standards and methodological managements».
According to world experience about 80 % of audits SAI is financial audit. Along with it, on ISSAI methodology audit of the financial reporting is on the base of efficiency audit that is results of financial audit are applied at efficiency audit. In this connection, foreign SAI have departments on audit of the financial reporting in the structure.
Audit of the financial reporting lasts from 3 till 6 months. Many SAI pay a great attention to current audit of the financial reporting. SAI of the developed countries (Great Britain, Australia, New Zealand, Canada, Norway, Estonia, etc.) apply electronic audit of the financial reporting, using ready software products, such as TimMATE, Saykap.
Within the development IIS experience of creation of integrated system SAI of the developed countries is useful. For example, in Estonia there is an electronic base of monthly balances of accounts of objects of the control which is integrated with software product on financial audit of TimMate.
As a result of research by a method of transformation of standards ISSAI projects three base documents are developed:
1. The project of the Procedural standard on audit of the financial reporting
2. The project of Managements on carrying out of audit of the consolidated and separate financial reporting of official bodies;
3. The project of Managements on carrying out of audit of the consolidated and separate financial reporting of subjects of quasi public sector.
The project of the Procedural standard on audit of the financial reporting includes 38 sections (565 articles), corresponding on the maintenance to standards ISSAI 4 levels ISSAI 1000 - 2999.
Projects of Managements represent step-by-step instructions of carrying out of audit, beginning from a stage of planning before formation of the auditor report with the description of auditor procedures and taking into account a basis of representation of the financial reporting in Republic Kazakhstan.
The specified projects have been tested in a pilot mode on an example of financial reporting of the Ministries of Agriculture and RSE «Center on Research of Financial Infringements». Following the results of the pilot projects the developed documents have been updated.
3. «Research of the international experience of monitoring of taxable potential of the country with development of methodological managements on its application».
The tax potential underlies on the basis of techniques of inter budgetary regulation of a great number of the developed countries of the world, not concerning the state and administrative-territorial management, and it is the tool of efficient control public finances.
On research hold by the Center the following work has been done on the topic:
On the basis of studying international experts conclusions on applicable aspects in Kazakhstan are drawn and methods of an assessment of Tax potential for each of Taxes are defined and the Technique of an assessment of Tax potential is developed. Methods of calculation of the forecast of tax revenues and methods of formation of the information for it are defined. Offers on modification of the Budgetary code, the Technique of calculations of transfers of the general character and the Technique of forecasting of receipts of the budget are developed.
The scenery forecast of tax revenues for 2014-2016 is prepared. Approbation of the project of a methodical management is spent according to Tax potential on an example of the West Kazakhstan region and Astana.
Within the research RSE offers realization of following activities for indicator introduction Tax potential: Modification of Budgetary code РК; Modification of the Technique of calculations of transfers of the general character; the Edition of the Technique of forecasting of receipts in the budget in a new wording; Introduction of the tax passport of region; Perfection of the tax right both tax administration and introduction of the reporting of tax bearers for forecasting of tax revenues.
Indicator introduction of Tax potential in Kazakhstan allows to recommend new methods of regulation of inter budgetary relations, to improve tax relations and to predict tax revenues in republican and local budgets more reasonably.
4. «Research of carrying out of audit of efficiency with working out of projects of working standards and the methodological managements tested on the basis of the pilot project».
According to world experience on the average 20-30 % of audits SAI goes on efficiency audit. Over the last years relative density of audits of efficiency in the majority of the countries was stabilized on these figures. It is connected with the fact that carrying out this type of audit demands the big expenditures of labour, large financial expenses and takes considerable time (from 6 to 14 months).
Within the limits of research on the basis of transformation of standards ISSAI projects following methodological documents have been developed:
1) the project of the Procedural standard on carrying out of audit of efficiency;
2) the project of the Management of carrying out audit of efficiency of objects activity of the state audit on branches of economy and government spheres;
3) Management project on realization of strategy of development of national holdings, and influence of activity of subjects of quasi public sector on development of economy or separately taken branch, social and other spheres of the government.
The procedural standard defines requirements to a procedure of audit of efficiency state and quasi public sector and is developed according to ISSAI 300 «Main principles of audit of efficiency», ISSAI 3000 «Standards and managements on carrying out of audit of the efficiency, based on Standards of audit ISSAI and practical experience.
Projects of Managements represent step-by-step procedures of carrying out of audit, beginning from a stage of planning before formation of the auditor report with the description of auditor procedures.
The specified projects have been tested in a pilot mode on a state structure example - the Ministry science and education of Republic Kazakhstan and the subject of quasi public sector - joint-stock company "National Holding" Bayterek».
Following the results of testing in a pilot mode and respective alterations, additions have been brought in the developed projects of the Center, on the basis of the studied world experience the project of the Standard of audit of efficiency and a methodological management is developed.
5. «Research of control systems by risks in e the sphere of the state audit, applied at planning and the carrying out of audit tested on the basis of the pilot project»
Now the control system of risks is shattered, all bodies of system of the state financial control have control systems of risks. Absence of a united control system of risks leads to inefficient planning of control actions by bodies of the state financial control and inefficient use labour, financial resources.
In this connection, within the limits of the given research the following work is done:
The state-of-the-art review and comparative assessment of control systems of external and internal state audit of foreign countries (by results of the spent analysis the most conceptual models of control systems by risks of foreign countries, applicable for РК are defined) is executed;
The analysis of dynamics of infringements in a cut of objects of the control for last three years, with a view of definition of value of correction factor is carried out.
With a view of preliminary prevention or level of influence of negative changes offers and recommendations about formation of a control system by risks of bodies of the state audit and the financial control are developed;
Information sources control systems necessary for formation of risks are defined;
Simultaneously we notice that for better performance of research experts-co-authors auditor companies KPMG are involved.
6. «Research of questions of the mechanism of introduction of the international standards and managements of the supreme bodies of audit (ISSAI) in activity of bodies of external state audit of Republic Kazakhstan».
In the conditions of transformation of the state financial control in system of the state audit presence of the verified strategy of introduction of the international standards of the state audit in methodological base of Accounts Committee is the major condition of successful reforming of system of the state financial control.
Within the limits of research on the basis of the state-of-the-art review and a comparative estimation offers and recommendations about perfection of is standard-methodological base of carrying out of external state audit have been generated and presented. Namely: the system of methodological base of the state audit and the financial control which includes both standards and managements (methodical recommendations, instructions) is offered five levels.
The first level will be made by fundamental and general standards of external state audit that should be observed by all bodies of the state audit and the state auditors at activity realization, accordingly performance of powers and functional problems.
The second level is so-called standards of the organization of activity of Accounts Committee.
The third level is the working standards representing a complex of requirements which should be observed by the state auditors at carrying out of the state audit - from planning before realization of results of audit.
The fourth level - special standards which represent recommendations (practice) of good management in public sector. The given level of standards (expert) should replenish on the basis of results of expert-analytical actions of Accounts Committee and in the long term together with results of work of Revision committees.
The fifth level are practical guidance (methodical recommendations), according to requirements of the connected standard legal certificates in scope of standards of the state audit, that is area which are area of the state audit and make a subject of concrete control-analytical action.
The system of codification of standards is offered.
On the basis of the tool according to conformity (ICAT) steps on strategy realization standards ISSAI are offered. Norms and positions ISSAI which are offered to be considered in Standards of external state audit are offered.
On implementation comprehensible positions of standards ISSAI the Management Project is developed and presented to activity of bodies of external state audit (the in which the algorithm of introduction of the international standards in methodological base of is painted.
In research materials of work of Working group on studying and the analysis of the international standards of the supreme bodies of audit (ISSAI) under the direction of a member of Accounts Committee Plotnikova K.F. were used
7. «Research of functions of bodies of external and internal state audit and the financial control with development of optimum mechanisms of the interaction tested on the basis of the pilot project».
In Republic Kazakhstan of function and power of the state structures which are carrying out the external and internal state financial control, legislatively are not differentiated that leads to strengthening of elements of duplication of their activity and reduces efficiency of all system of the state financial control. Because of it control activity of the state is absent defined systematicity in coverage of objects of the control, as a result separate elements of economic system are exposed to the control repeatedly, others remain out of the control. The available mechanism of interaction of bodies of the state financial control is inefficient.
Creation of effective mechanisms of interaction of bodies state financial control is necessary for carrying out stage by stage.
At the first stage, taking into account the saved up foreign experience it is necessary to develop new standard documents and to make separate changes to operating standard legal certificates. These changes should be aimed at interaction perfection between different bodies state finance control.
At the second stage it is necessary to optimise quantity of institutes of the internal state control so that their activity corresponded to modern requirements of market economy and world practice.
Decrease in level of duplication of control actions probably by creation of the mechanism of a mutual recognition of results of the spent control by bodies SFC.
For this tool of interaction during research possible models of its realization taking into account united database of bodies SFC and without were offered.
The project of a management of a mutual recognition of results of the conducted state audit and the financial control has been developed and tested in a pilot mode.