Methodology and Organization of Internal State Audit of the Republic of Kazakhstan and the Russian Federation

DOI

10.2991/aebmr.k.200114.054How to use a DOI?

Keywords

internal state audit, financial control, internal audit, standards

Abstract

The relevance of the researched problem is determined by the necessity to organize internal state audit in state institutions. The purpose of the study is to develop recommendations for state institutions of the Republic of Kazakhstan to improve the organization of internal state audit on the basis of the Russian Federation foreign practice. Research methods: empirical research, i.e. comparison. Research results: this article presents the main approaches to the organization of internal state audit. At present, there appears a need for continual improvement of internal state audit on the basis of a risk-oriented approach.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Z.K. Igibayeva
AU  - L.Z. Beisenova
AU  - O.V. Nazarenko
PY  - 2020
DA  - 2020/01/18
TI  - Methodology and Organization of Internal State Audit of the Republic of Kazakhstan and the Russian Federation
BT  - Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019)
PB  - Atlantis Press
SP  - 230
EP  - 233
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200114.054
DO  - 10.2991/aebmr.k.200114.054
ID  - Igibayeva2020
ER  -