Аңдатпа
The article discusses the induction method of considered to have established a solid legal and institutional framework for public-private partnership (PPP) projects, which led to a sharp increase in the formation of PPPs: In addition to the fact that Kazakhstan is a leader in Central Asia in terms of creating a legal and institutional framework for PPP and the number of signed PPP contracts, Kazakhstan has also achieved success in implementing the control concession project Big Almaty Ring Road with a length of 66 km (toll road around the city of Almaty), also known as BAKAD. The financial closure of this project took place on August 7, 2020, making it the largest PPP project in Central Asia. In order to define the concept of the control environment and its place in the audit of the internal control system, it is necessary to establish the essence of internal control, its goals and structure. The goal includes the goals of the organization for doing business, namely, operational objectives, profitability indicators, business activity, as well as ensuring the safety of assets. The second goal concerns the preparation of reliable financial (accounting) statements, as well as management information. The third purpose of internal control implies ensuring compliance of the company's activities with the requirements of both general legislative acts and specific ones directly regulating the activities of the organization. In addition to compliance with the law, this goal also applies to ensuring compliance with the requirements of internal regulatory documents of the organization.