Abstract
The increasing demands for transparency and efficient use of public resources determine the importance of the activities of public audit bodies as an essential element of the public administration system. In the context of the modernization of state control, special attention is paid to the analysis of the organizational and legal foundations of the functioning of control and audit bodies, on which the effectiveness of the entire financial supervision system largely depends. The purpose of the article is to analyze the current organizational and legal mechanisms of functioning of state audit bodies in the Republic of Kazakhstan, identify their shortcomings, and formulate proposals for their improvement. The research uses the methods of comparative legal analysis, the formal legal method, as well as the method of a systematic approach. The normative legal acts regulating the activities of the Accounts Chamber of the Republic of Kazakhstan, regional control and accounting bodies and other structures carrying out state audit are analyzed. As a result of the study, problems of legal uncertainty in regulating the status and powers of state audit bodies, as well as insufficient coordination between different levels of control bodies, were identified. The directions of optimizing legal regulation and strengthening the institutional independence of audit bodies are proposed, which will increase the efficiency of their activities and public confidence.