Аннотация
This article presents a comparative analysis of approaches to auditing Information Security Management Systems (ISMS) used in the Republic of Kazakhstan and other countries. The study examines key audit methodologies, including international regulatory frameworks such as ISO/IEC 27001 (International Organization for Standardization / International Electrotechnical Commission), NIST (National Institute of Standards and Technology), and the GDPR (General Data Protection Regulation), with a particular focus on their adaptation across different legal jurisdictions. Special attention is given to the strengths and limitations of various auditing practices, as well as the maturity levels of ISMS executions across different nations. The paper analyzes the current state of information security in Kazakhstan, taking into account the national regulatory landscape and the practical application of audit mechanisms in both public and private sectors. It also identifies critical challenges faced by organizations, such as the shortage of qualified personnel, difficulties in implementing contemporary standards and technologies, and weak interdepartmental coordination. Prospective directions for enhancing ISMS audit methods are outlined based on an evaluation of global best practices. Additionally, the paper discusses potential directions for enhancing ISMS auditing practices by drawing on global experience and offers practical recommendations for improving audit effectiveness and strengthening national cybersecurity frameworks.The findings of this study are of practical relevance to information security professionals, auditors, researchers, and organizations involved in risk management and data protection within the context of ongoing digital transformation.