Р е д а к ц и я к е ң е с і: Молдова Республикасының ҰҒА академигі Белостечник Г. (Молдова); Əзірбайжан ҰҒА академигі Велиханлы Н. (Азербайджан); Тəжікстан ҰҒА академигі Назаров Т.Н. (Тəжікстан); Молдова Республикасының ҰҒА академигі Рошка А. (Молдова); Молдова Республикасының ҰҒА академигі Руснак Г. (Молдова); Əзірбайжан ҰҒА корр. мүшесі Мурадов Ш. (Əзірбайжан); Əзірбайжан ҰҒА корр. мүшесі Сафарова З. (Əзірбайжан); э. ғ. д., проф. Василенко В.Н. (Украина); заң ғ. докт., проф. Устименко В.А. (Украина) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабарлары. Қоғамдық жəне гуманитарлық ғылымдар сериясы».

Р е д а к ц и я к е ң е с і: Молдова Республикасының ҰҒА академигі Белостечник Г. (Молдова); Əзірбайжан ҰҒА академигі Велиханлы Н. (Азербайджан); Тəжікстан ҰҒА академигі Назаров Т.Н. (Тəжікстан); Молдова Республикасының ҰҒА академигі Рошка А. (Молдова); Молдова Республикасының ҰҒА академигі Руснак Г. (Молдова); Əзірбайжан ҰҒА корр. мүшесі Мурадов Ш. (Əзірбайжан); Əзірбайжан ҰҒА корр. мүшесі Сафарова З. (Əзірбайжан); э. ғ. д., проф. Василенко В.Н. (Украина); заң ғ. докт., проф. Устименко В.А. (Украина) «Қазақстан Республикасы Ұлттық ғылым академиясының Хабарлары. Қоғамдық жəне гуманитарлық ғылымдар сериясы».

The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises’ growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres.

The system of external state audit reveals the potential for structural changes in terms of making effective management decisions that ensure the rational consumption of investment and other resources, taking into account the organizational and economic level of development. Based on the experience of foreign countries, it should be noted that in developed countries audit is the leading form of independent control. The purpose of this article is to determine the role of external public audit in ensuring the financial stability of the budgets of developing countries. To assess the financial stability of budgets, traditional methodological approaches, i.e. the analysis of absolute indicators and analysis of relative coefficients are used. In the study, financial stability was examined in the context of the possibility of evaluating the state audit of the budgets of developing countries for all expenses of the republican budget without raising the level of public debt. As a result of consideration of the budgets of developing countries, the problems were identified and the directions for their solution were proposed. In addition, tools which allow not only assess the financial stability of the budget, but also determine recommendations for managerial impacts aimed at strengthening the state budget are proposed. Thus, conducting a state audit in order to increase financial stability will lead to an increase in the efficiency of public administration and to a greater alignment of mechanisms for implementing state programs and projects with strategic planning mechanisms.

The aim of the study is to develop theoretical and methodological approaches, implementation mechanism and scientific and practical recommendations for improving the state tax audit and tax administration in the conditions of innovative development. The main results are obtained and accurately reasoned using the methods of theoretical research, comparative analysis, statistical and econometric methods, methods of induction and deduction, tabular and graphical methods. The authors identify the interaction model between tax and innovation systems at the international level. In addition, during the study the evaluation methodology of the governmental tax audit effectiveness were developed and tested, using the example of the Republic of Kazakhstan. The main directions of innovation development of the state tax audit and analysis of the scenario of the consequences of implementation are determined. The scientific novelty of this study is to develop assessment methodology of the state tax audit efficiency and identify approaches to improvement based on innovative tools. The study results are valuable from the point of view of subsequent developments in the space of state financial control.