Abstract
This paper examines the theoretical and practical aspects of emission inventory and internal audit in public institutionsoftheRepublicofKazakhstan.Thenecessityofimplementingasystematicapproachtoaccounting and control of pollutant emissions is substantiated in the context of tightening environmental regulations, economicdecarbonization,anddigitaltransformationofpublicadministration.Amethodologyforintegrating emissioninventoryprocedureswithinternalaudittoolsisproposed,aimedatenhancingtransparency,reliability of environmental information, and the effectiveness of state control.Thestudyemployseconomicandstatisticalmethods,includingtheconstructionofamultipleregressionmodel to identify the relationship between emission levels and key factors such as the structure of the energy sector, industrialproduction,andgovernmentexpenditures.Theresultsdemonstrateahighexplanatorypowerofthe model(R²=0.87),confirmingthesignificantroleofinstitutionalandsectoralfactorsinshapingenvironmental impact.Based on empirical data from Kazakhstan for the period 2015–2024, it is established that the energy sector remains the primary driver of emissions, accounting for more than 70%, which is largely обусловленовысокойзависимостьюотугольнойгенерации.Atthesametime,publicinstitutionsplayacrucialroleinthe environmental risk management system by ensuring control and audit functions.Specialattentionisgiventotheapplicationofinternationalstandards(ISO14001,INTOSAI)andtheprinciples of Environmental Management Accounting, as well as the implementation of ESG approaches and digital technologies (Big Data, AI) in emission monitoring and auditing processes.