Analysis of the state of the current state audit model in Kazakhstan at the present stage

Sembiyeva, Lyazzat; Zhagyparova, A.O.; Кожубекова, А.А.

doi:10.32523/2079-620x-2020-3-208-215

Cited by 2 publications

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“…Analysis of scientific publications has shown that much of the current research on public sector auditing is mainly explorative (Nazarova et al, 2019; Sembiyeva et al, 2020; Sultanova et al, 2020) or comparative (Dimitrova et al, 2019) in nature, while the relationship and mutual influences of the public sector audit and the investment climate are clearly insufficiently investigated. One of the few works investigating public sector auditing activities in the context of the impact on investment is devoted to assessing the impact of auditors' professional and personal characteristics on the quality of the audit when evaluating investment projects (Al‐Fatlawi, 2018).…”

Section: Introductionmentioning

confidence: 99%

Public sector audit and influence the investment institutional background during a pandemic

Bodyako

Ponomareva

Pugacheva

et al. 2023

Journal of Public Affairs

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The study purpose was to assess the impact of public sector audit on investment climate formation under the COVID‐19 pandemic and to develop recommendations to improve its effectiveness. For this purpose, a multistage research project was developed with the participation of auditors from Russia, Kazakhstan, and Ukraine. The project was based on the primary information obtained in the course of expert interviews. Testing the methodological approach with experts from these countries allowed proving the main study hypotheses, according to which the public sector audit has an indirect positive impact on investment climate formation. Such an audit influences the main impact factors through improving public administration efficiency, the fight against corruption, and the provision of the regulatory framework. During the testing, the main directions for improving public audit for a more favorable investment climate were formulated. The developed methodological approach makes it possible to obtain an expert assessment of the impact of the public audit on investment climate formation. At the same time, partial use of statistical methods makes it possible to replicate the study in the form of an expert interview, which increases its attractiveness for researchers in conditions of shortage of qualified interviewers.

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Section: Introductionmentioning

confidence: 99%

Public sector audit and influence the investment institutional background during a pandemic

Bodyako

Ponomareva

Pugacheva

et al. 2023

Journal of Public Affairs

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Forming Strategic Directions for Development and Reforms of the State Financial Control in the Republic of Tajikistan

Davlatzoda

2022

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This paper considers the problems of state financial control, which are relevant for the government of any country. The aim of the study is to develop practical proposals to improve the effectiveness of the state financial and control authorities in the Republic of Tajikistan. The author uses the methods of analysis, generalization and comparison to identify shortcomings of the state financial control in the Republic of Tajikistan. The study presents an analysis of international experience in this area and some aspects of the Lima Declaration, which have been applied in practice and showed their effectiveness. The scientific novelty of the study lies in the fact that the author proposes measures to improve the state financial control activities of the Republic of Tajikistan and the Accounts Chamber. Among them: increasing the efficiency of using public funds, creating an integral system of state financial control, preventing duplication of powers and functions of state financial control bodies, introducing international experience in the field of state financial control and measures to improve laws and regulations in the field of state financial control, and creating a mobile and efficient system of state financial control. The author concludes that it is necessary to adjust the financial control system of Tajikistan to ensure its relevance and compliance with the requirements of the country’s current policy objectives. The author’s recommendations can be used to improve the regulatory framework of the state audit in the Republic of Tajikistan.

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Analysis of the state of the current state audit model in Kazakhstan at the present stage

Cited by 2 publications

References 0 publications

Public sector audit and influence the investment institutional background during a pandemic

Public sector audit and influence the investment institutional background during a pandemic

Forming Strategic Directions for Development and Reforms of the State Financial Control in the Republic of Tajikistan

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