Abstract
Today, one of the key factors ensuring the development of the state and its financial stability is the need to conduct environmental audits, as well as to take into account economic and political development factors. In the Republic of Kazakhstan, environmental monitoring is carried out in accordance with the requirements of the Environmental Code of the Republic of Kazakhstan, which aims to improve the quality of environmental monitoring and enhance the standards applied to it. Environmental auditing allows assessing the impact of various sectors of the economy on the environment and developing measures to mitigate it. Controlling industrial facilities should include mandatory verification of their activities for compliance with environmental requirements, as well as state supervision. Improving the quality of environmental auditing can contribute to the improvement of the ecological situation and, consequently, the social well-being of the population. The aim of this article is to conduct a comprehensive assessment of compliance with the regulatory requirements for documenting environmental audits in Kazakhstan and to provide recommendations for improving the state of the environment and preventing ecological problems. The development of environmental auditing also contributes to strengthening the country’s economy by protecting natural resources. The policy of any state in this area is focused on preserving and developing a “green economy,” since environmental auditing impacts all industrial and economic activities. All enterprises in the Republic of Kazakhstan are required to conduct their activities in accordance with the Law on Environmental Protection. Conducting environmental audits helps avoid negative consequences such as fines, environmental damage, and, in some cases, even the cessation of business operations. However, legislation in this area is updated annually, which complicates compliance. To mitigate this risk, it is necessary to continually improve the quality of environmental auditing and develop its methodological base. Moreover, environmental auditing is a key factor in the growth of the “green” economy. Thus, by promoting the expansion and development of environmental auditing at the national level, the necessary conditions are created for achieving sustainable economic development in the country.