Аңдатпа
Kazakhstan is located at the intersection of transport routes, including the Silk Road. The main objective of this article is to show the role of business process audit in rail freight transportation and the possibilities of improving its methodology. Tasks include considering the role of business process audit in the railway sector, audit methodology and possible areas for improving the audit of business processes in rail freight transportation.The study shows that business process audit plays an important role in risk management in rail freight transportation and contributes to improving consumer safety management. The main directions and ideas of the scientific research are to study the world and Kazakhstan experience of the methodology of auditing business processes of rail freight transportation. The scientific value of the research is manifested in the identification of key directions for the development of the methodology for auditing business processes in railway freight transportation, aimed at advancing this mode of transport. The conclusions drawn from the research can be practically applied in the establishment and improvement of organizational procedures, as well as in the enhancement of the methodology for auditing business processes in railway freight transportation. The implementation of the research results will allow for the expansion of the theoretical and practical foundation of auditing with modern tools and methods aimed at increasing the effectiveness of the development of the methodology for auditing business processes in railway freight transportation. The obtained results can be applied in the formation and implementation of programs aimed at the advancement of the methodology for auditing railway freight transportation.