Аннотация
The current stage of the economic development and social sphere of Kazakhstan is characterized by the formulation of large-scale national socio-economic tasks. Their solution cannot be carried out without qualitative transformations and increasing the efficiency of the state, primarily in the management of the economy and public finances.In the context of qualitative transformations of the Kazakhstani economy, fundamental changes in the mechanisms of public administration, transformation of the socio-economic functions of power, the importance and the current system role of public audit and financial control and the development of scientifically substantiated reform of its institutional foundations are objectively increasing.The need to transform the public finance system became especially acute for Kazakhstan after it gained independence. The tasks of sustainable development of the national economy, inextricably linked with the need for targeted and effective use of public funds accumulated in the budget and extra-budgetary funds, came to the fore. In the context of the development of a democratic, social, legal state, the efficiency of financial resource management is a measure of the authorities responsibility to society. This effective system of public finances should ensure transparency and efficiency of public administration. Public audit plays a role in solving these problems.