The Impact of Internal Public Audit on the Use of Public Resources

Abstract

This study focuses on the targeted use of public resources. Public authorities provide citizens with public resources for the proper targeted use of public resources. This paper analyzes the public auditees in accordance with the standards, common principles and approaches of the risk management system, approved by the joint regulatory documents of the the Accounts Committee for control over the execution of the republican budget, approved orders of the Minister of Finance of the Republic of Kazakhstan, Rules for the interaction between public control and audit service, etc. Internal public audit is an internal control carried out by internal audit services. The studies were conducted using empirical, theoretical and comparison methods, and on the basis of brainstorming. The paper analyzes the internal public audit of the use of public resources as a management function. A SWOT analysis on the maximum coverage of budget expenditures in international practice is presented in tabular form. Internal public audit of the public sector is very important for good management, as it identifies key elements for maximizing values. Research methods: General scientific research methods were applied in this work, including: observation, systems approach, statistical analysis and others.