Abstract
Object: The need for technological audit is growing as the development of mergers and acquisitions, the emergence of plans for the development of industries due to the development of new technologies and the emergence of new tasks for Kazakhstan enterprises. The relevance of technological audit is due to the high degree of depreciation of fixed assets, which contains significant risks.Methods: Methods of cognition –– generalization, comparison, classification, observation, description and detailing, and methods of statistical analysis; the methods of scientific research based on the axiomatic method and the method of generalization and classification.Results: The article discusses the theoretical aspects of technological audit as an internal part of the audit of the enterprise. The authors indicate that technological audit concerns the analysis of technologies, experience, products and knowledge that are available at the enterprise and that can potentially be commercialized.Conclusions: The main purpose of the technological audit is revealed: collection, systematization, analysis and comprehensive assessment of information, issuance of recommendations and proposals for rationalizing the use of production facilities of the enterprise based on the results of the assessment. The article presents the general structure and main stages of technological audit. The use of direct and indirect indicators for the evaluation of technologies and production systems is shown.