Improvement of the method of evaluation of activities of state audit authorities of the Republic of Kazakhstan
Abstract
Purpose – to improve the current methodology for assessing the activities of internal audit bodies. This article analyzes the current procedural standard for conducting an assessment of the activities of state audit bodies. In the process of analysis, attention is paid to the issues of objectivity to evaluation areas and their criteria, which, in the opinion of the author, do not reflect objectively enough the degree of effectiveness of the activities of state audit bodies.
Methodology – methods of economic analysis are used to identify unused potentials for increasing the effectiveness of the activities of state audit bodies.
Originality/value – alternative directions are proposed and their criteria together with calculations characterizing the effectiveness of the activities of state audit bodies.
Findings – as a result of the study and analysis of the current procedural standard for the assessment of the activities of state audit bodies, the need to revise approaches to assessing the effectiveness of the activities of state audit bodies was proposed.
About the Authors
R. T. Dulambayeva
Academy of Public Administration under the President of the Republic of Kazakhstan
Kazakhstan
Kazakhstan
Doctor of Economic Sciences, Professor
Astana
A. A. Bexultanov
Academy of Public Administration under the President of the Republic of Kazakhstan
Kazakhstan
Kazakhstan
Doctoral student
Astana
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Review
For citations:
Dulambayeva R.T., Bexultanov A.A. Improvement of the method of evaluation of activities of state audit authorities of the Republic of Kazakhstan. Central Asian Economic Review. 2018;(2):9-19. (In Russ.)
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