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This article analyzes the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of funds allocated from the republican budget. The organization of the effective activity of the Audit Commission, first of all, depends on the correct formation of long-term goals, as well as strategic priorities. The introduction of long-term planning is associated with the desire of the Audit Commission to fulfill its mission with the maximum benefit for the state and publicity. Long-term planning is aimed at ensuring the further development of governmental audit and financial control in accordance with the Law of the Republic of Kazakhstan “On State Audit and Financial Control”, as well as new concepts of budgetary policy. State audit in the Republic of Kazakhstan. With the gradual integration into the world community, there is a growing need to increase the competitiveness of government agencies. To protect regional interests, it is necessary to effectively manage local budgets, strengthen financial and executive discipline. Increasing the accountability of the state apparatus to the public for decisions made in the budgetary sphere will lead to the transformation of state financial control into an institution of state audit, which will make it possible to assess the existing economic mechanisms and promptly develop recommendations for the effective use of state financial control.

The article discusses the directions and key issues of audit of efficiency in healthcare in foreign countries and in Russia. The analysis of the impact of the performance audit on the solution of socially important problems of maintaining public health is carried out. The authors determined the purpose of the audit of efficiency in the health sector, which is to promote the financial interests of the state, to ensure public health needs, to support accountability and responsibility regarding the activities of healthcare institutions. The medical effectiveness of healthcare institutions is determined as the degree of achieved results in the diagnosis, treatment, prevention, rehabilitation of patients, which is expressed as a percentage (or shares) based on the ratio of the number of cases of achieved results to the total number of observations. The absence of a specialized and legislatively fixed list of executive bodies endowed with control and supervisory powers in relation to healthcare institutions was noted. It was revealed that the requirement to exercise control related to the licensing functions of state supervision in Russia has not been established. Based on a study of foreign practice of financial control, it was found that performance audits represent a significant proportion of the control measures taken, and is the most progressive form of financial control. The article systematizes the bodies for monitoring compliance with mandatory requirements for goods, works and services at the level of medical institutions. Their non-systematic work, lack of interconnection in the implementation of supervisory activities as a factor that reduces the effectiveness of their authority is revealed.

The present paper is devoted to the organization and improvement of the maintenance of environmental accounting in Kazakh companies in market conditions. It deals with environmental costs, which present a more traditional area of environmental reporting and are usually given by accountants and ecologists. Environmental prepaid expenses (as well as any potential costs) are a consequence of the events of the previous periods and the anticipated events, the consequences of which should lead to a decrease in the financial performance of the company. As a result of studying the problem of environmental cost accounting, the authors determined the need for a competent and professional approach to cost accounting in the field of environmental protection. The authors examined the costs by the places of their origin, studied the structure of environmental costs, considered the requirements of International Accounting Standard 37 “Provisions, Contingent Liabilities and Contingent Assets” on the establishment of valuation provisions. This article describes the process of allocation of environmental costs by certain types of products, manufacturing lines and facilities. The given classification of costs reflects the environmental measures related to human activities for the protection of the environment, enshrined to some extent in regulatory documents and methodical positions. The authors emphasize the role of public authorities in the establishment of payments by the types of waste. In this connection, it refers to the recovery of environmental costs and the reduction of discharges, which, consequently, results in the reduction of payments.

Deputy Editor-in-Chief A.M. Bakirbekova, Can. of Economic Sciences (Kazakhstan) Editorial board Alibekova B.A. Can. of Economic Sciences (Kazakhstan) Baizholova R.A. Doctor of Economic Sciences, Prof. (Kazakhstan) Beisenova L.Z. Can. of Economic Sciences, Assoc.Prof. (Kazakhstan) Kerimbek G.E. Can. of Economic Sciences, Assoc.Prof. (Kazakhstan) Kemel М. Doctor of Economic Sciences, Prof. (Kazakhstan) Kirdasinova K.A. Can. of Economic Sciences, Assoc.Prof.(Kazakhstan) Kuchukova N.K. Doctor of Economic Sciences, Prof. (Kazakhstan) Lavrovskii B.L. Doctor of Economic Sciences, Prof. (Russia) Madiyarova D.M. Doctor of Economic Sciences, Prof. (Kazakhstan) Maidyrova А.B. Doctor of Economic Sciences, Prof. (Kazakhstan) Mutaliyeva L.M. Can. of Economic Sciences, Assoc.Prof. (Kazakhstan) Nikiforova E.V. Prof.(Russia) Sembieva L.M. Doctor of Economic Sciences , Prof. (Kazakhstan) Petrova M. Assoc. Prof. (Bulgaria) Shalbolova U. Zh. Doctor of Economic Sciences , Prof. (Kazakhstan) Sidorovich А.V. Doctor of Economic Sciences , Prof. (Russia) Sung-Kyu Lee Prof. (South Korea) Syzdykbayeva B.U.