Assisting public audit and financial control bodies of the Republic of Kazakhstan to achieve Sustainable Development Goals

Arman Bekturova, L.M. Sembiyeva, А. М. Петров

2023

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DOI 10.32523/2079-620x-2021-2-154-163
Data confidence 70 medium
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Abstract

In this article, the author examines the tools of state audit and financial control thatcontribute to the achievement of the Sustainable Development Goals, which are a reference point forall countries participating in the United Nations and humanity as a whole. The article considersthe mechanism of applying the indicators of the Sustainable Development Goals in the documentsof the state planning system in the Republic of Kazakhstan. In addition, the indicators of theSustainable Development Goals are compared with the indicators of the Global CompetitivenessIndex of the World Economic Forum. The article highlights the current issues of the practicalapplication of state audit and financial control in the Republic of Kazakhstan, which requiresolutions for the successful implementation of the Sustainable Development Goals. The articlealso highlights the assessment of the effective application of international standards on auditingin the Republic of Kazakhstan, reveals the significance of the standards of the InternationalOrganization of Supreme Audit Institutions INTOSAI for public and private sector audits forthe audit of the achievement of indicators of the Sustainable Development Goals.