Abstract
The purpose of the article is to examine the system of internal public financial control in Kazakhstan. Internal public financial control refers to the processes, policies and procedures implemented by the government to monitor and manage its financial activities and resources. The purpose of internal public financial control is to prevent fraud, embezzlement and misuse of public funds, and to ensure compliance with financial rules and legal requirements. Its role in preventing poor financial management, ensuring accountability, strengthening financial discipline, protecting public confidence, detecting and preventing fraud and corruption, and supporting economic development is essential for the effective functioning of public institutions and the general welfare of society. Internal public financial control promotes accountability among public officials and employees by requiring transparency of financial transactions and reporting. By holding individuals accountable for their actions and decisions, internal controls promote a culture of integrity, honesty and ethical behaviour in the public sector. By demonstrating transparency, accountability and responsible management of public resources, internal controls increase public confidence in government, promote investor confidence and support economic stability and development.