The role of the audit of investment projects for the digital economy

Abstract

In this article, a new stage of industrial-innovative modernization of the economy of Kazakhstan is considered in the framework of the State program of industrial-innovative development of the Republic of Kazakhstan for 2020-2025. The main goal of the work is to justify the need to develop an audit of investment projects as an effective way to solve the key problem of the lack of control over the implementation of investment projects dedicated to the development of the digital economy, which leads to a decrease in the economic development of Kazakhstani organizations and the abuse of investment resources. The theoretical basis of the study is the work of well-known domestic economists and specialists in the field of accounting and auditing, as well as foreign experts. In the course of the research work, the legislative acts of the Republic of Kazakhstan, various regulatory legal acts were also considered. In the course of the work, such general scientific methods as analysis, generalization, and abstraction were used. In conclusion, the author made the following conclusions: it is necessary to develop new measures to solve the key tasks of evaluating the results of investment projects, the use of audit is the most effective way to prevent the negative consequences of the organization’s investment activity and inform users about its financial situation.

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

“…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).…”