Аннотация
In this research we investigate different factors that influence the audit committees and local governments in Kazakhstan. Our main argument centers on the idea that even though the former’s essential authority vests in putting the particular constraints on the actions of the latter, this paves the way for the overall long-run effectiveness of all government institutions. Based on similar administrative practices in foreign countries, we suggest that there is a certain type of works related to the procurement procedures on a local level toward which the audit committees should pay particular attention. The other argument relates to what incentives might affect the local officials when interacting with the audit committees. We attempt to derive some practical implications from these different factors so as to propose some plausible ways that can enhance the local accountability. These results hold true across studies that investigate similar effects in the context of other countries.