Audit Efficiency and Influence of Environmental Factors to State Bodies: Evidence of Kazakhstan
Abstract
Research and assessment of the public sector debt management system and the development of audit methods based on them will improve the process of monitoring the effectiveness of the formation, management and assessment of public debt.
In accordance with the provided data of the audit of the audit of the effectiveness of the formation and management of debt of the Government of the Republic of Kazakhstan, an assessment of the state of the state and state-guaranteed debt was carried out. A negative trend in the growth of public debt and the lack of control and management of public and guaranteed public debt, which is reflected in the growth of both nominal and percentage ratio of debt to GDP, are noted, as well as trends in environmental and social issues of both global and regional scale, which are possible to solve only on condition of creating a new type of ecological culture, greening education in accordance with the actual needs of the individual and civil society.
References
[1] Andrews, R., Boyne, G., Law, J. and Walker, R. 2018. Strategic Management and Public Sector Performance. Palgrave Macmillan, Basingstoke, UK. DOI: https://doi.org/10.1057/9780230349438
[2] Beitan, Y.V. 2016. Basic approaches to the classification of types of performance audit. Moscow: Yurait, 576p.
[3] Gordeeva, E.V. 2019. Modern problems of organizing the audit of the effectiveness of the use of public funds. Young scientist, 52 (290): 362-364. Available at: https://moluch.ru/archive/290/65879
[4] Gracheva, E.Yu. 2018. Legal regulation of financial control in the Russian Federation: problems and prospects. Moscow, 99 p
[5] Hassin, J. and Hejase, J. 2016. Ghinwa Mikdashi Information technology governance in Lebanese organizations. African Journal of Business Management, 10(21): 529-545. DOI: https://doi.org/10.5897/AJBM2016.8185
[6] Hatry, P. 2018. Performance Measurement: Getting Results. Washington, USA. ISBN: 0-87766-692-X, 237p.
[7] Hutapea, D. and Widyaningsih, A. 2017. Audit of the effectiveness of the use of public funds. Moscow: Yurait, 188 p.
[8] Iolanta, V. 2018. The principle of responsibility for the performance of state and municipal needs as the goal of the monitoring and audit of procurement. Legal Concept, 1 (17): 51-57. DOI:https://doi.org/10.15688/lc.jvolsu.2018.1.8
[9] Jann, W. and Jantz, B. 2018. Mapping accountability changes in labour market administrations: from concentrated to shared accountability? International Review of Administrative Sciences, 1 (21): 133-139. DOI: https://doi.org/10.1177/0020852313477764
[10] Johnsen, Å. et al. 2019. Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries. Financial Accountability & Management in Governments, Public Services and Charities, 35(2): 158–181. DOI: https://doi.org/10.1111/faam.12188
[11] Jokipii, A. and DiMeo, F. 2019. Internal audit function characteristics and external auditors’ co-sourcing in different institutional contexts. International Journal of Auditing, 23(2): 292–307. DOI:https://doi.org/10.1111/ijau.12162
[12] Kapoguzov, E. A. 2019. Discrete Institutional Alternatives of Public Administration Reforms in Countries with Developed and Developing Institutional Environments. Journal of Institutional Studies, 3 (8): 102–115. DOI:https://doi.org/10.17835/2076-6297.2019.8.3.102-115
[13] Kapoguzov, E.A. and Suleimenova, G.K. 2017. Evaluation of the effectiveness of government agencies in the context of strategic management and organizational development in the Republic of Kazakhstan. The Art of Management, 3 (9): 452–475. DOI: https://doi.org/10.17072 / 2218-9173-2017-3-452-475
[14] Kovalenko, S.N. and Trunova, E.A. 2017. Performance audit: modern problems and ways of their solution. Scientific news. Economy. Informatics, 2(251): 68-74.
[15] Kovalev, V.V. 2017. Finance. Moscow: TK Welby, Prospect Publishing House, 640 p.
[16] Lozitskaya, O.I. and Voronina, N. L. 2020. Performance audit: Importance and prospects within the public financial control system. Finance: Theory and Practice, 24(2): 82-91. DOI: https://doi.org/10.26794/2587-5671-2020-24-2-82-91
[17] Ovsyannikov, J.H. 2018. The law on state financial control is still needed. Presidential control, 9 (11): 5-15.
[18] Pavlyukova, A.O. and Lozitskaya, O.I. 2018. Performance audit of budget spending: Features and problems. In: Economic science today: Theory and practice. Cheboksary: 134–138pp. DOI: https://doi.org/10.21661/r 469556
[19] Pogosyan, N. 2018. Accounts Chamber of the Kazakhstan Federation. Moscow: Lawyer, 199p.
[20] Pollitt, Ch. and Bouckaert, G. 2018. Public Management Reform: A Comparative Analysis – New Public Management, Governance, and the Neo-Weberian State. Oxford University Press. Oxford, UK. DOI:https://doi.org/10.1177/0020852312437323
[21] Power, M. 2019. The Audit Society: Rituals of Verification. Oxford University Press, UK. DOI:https://doi.org/10.1093/acprof:oso/9780198296034.001.0001
[22] Semenenko, A.M. 2019. Audit of the effectiveness of the use of budget funds of a constituententity of the Russian Federation. YoungScientist, 14(2): 265–269. Available at: https://moluch.ru/archive/240/55514/
[23] Shokhin, S.O. and Voronina, L.I. 2017. Budgetary and financial control and audit. Theory and practice of application in Kazakhstan. Moscow: Finance and statistics, 240p.
[24] Sminia, H. and Nistelrooij, A. 2018. Strategic Management and Organization Development: Planned Change in a Public Sector Organization. Journal of Change Management, 1(6): 99–113. DOI:https://doi.org/10.1080/14697010500523392
[25] Sutopo, B., Wulandari, T.R., Adiati, A.K. and Saputra, D.A. 2017. E-government, auditopinion, and performance of local government administrationin Indonesia. Australasian Accounting, Business and Finance Journal, 11(4): 6–2. DOI: https://doi.org/10.14453/aabfj.v11i4.2
[26] Van der Voet, J., Groeneveld, S. and Kuipers, B. 2018. Talking the Talk or Walking the Walk? The Leadership of Planned and Emergent Change in a Public Organization. Journal of Change Management, 2 (14): 171– DOI: https://doi.org/191.10.1080/14697017.2013.805160
[27] Voronin, Y.M. 2018. State financial control: theory and practice. Moscow, Russia. ISBN: 5-902048-47-8, 478p.
[28] Vuymo, V.A. 2017. Performance Auditing of State Programmes of the Russian Federation. Accounting. Analysis. Auditing, 5 (11): 78–87. DOI: http://orcid.org/0000–0002–7191–4040
[29] Walker, R., Boyne, G. and Brewer, G. 2018. Public Management and Performance: Research Directions. Cambridge University Press, Cambridge, UK. 127–151pp. DOI: https://doi.org/10.1017/CBO9780511760587
[30] Budget Code of the Republic of Kazakhstan. 2008. 95-IV
[31] Fundamental Principles of Performance Auditing. http://www.issai.org/media/69911/issai-300-english.pdf
[32] Government at a Glance. 2017. Paris: OECD Publishing, 2017. DOI: http://dx.doi.org/10.1787/gov_glance-2017-en
[33] Law of the Republic of Kazakhstan. 2015. 392-V "On State Audit and Financial Control"
[34] Official Data of the Department of Ecology in the Karaganda region. karagandy-ecodep@ecogeo.gov.kz
[35] Official Data of the Ministry of Finance of the Republic of Kazakhstan. www.minfin.gov.kz\
[36] Official Data https://openbudget.kz/
[37] Official Data of the Committee on Statistics of the Republic of Kazakhstan //www.stat.gov.kz
[38] Strategic plan of the Ministry of Energy for 2017-2019.
[2] Beitan, Y.V. 2016. Basic approaches to the classification of types of performance audit. Moscow: Yurait, 576p.
[3] Gordeeva, E.V. 2019. Modern problems of organizing the audit of the effectiveness of the use of public funds. Young scientist, 52 (290): 362-364. Available at: https://moluch.ru/archive/290/65879
[4] Gracheva, E.Yu. 2018. Legal regulation of financial control in the Russian Federation: problems and prospects. Moscow, 99 p
[5] Hassin, J. and Hejase, J. 2016. Ghinwa Mikdashi Information technology governance in Lebanese organizations. African Journal of Business Management, 10(21): 529-545. DOI: https://doi.org/10.5897/AJBM2016.8185
[6] Hatry, P. 2018. Performance Measurement: Getting Results. Washington, USA. ISBN: 0-87766-692-X, 237p.
[7] Hutapea, D. and Widyaningsih, A. 2017. Audit of the effectiveness of the use of public funds. Moscow: Yurait, 188 p.
[8] Iolanta, V. 2018. The principle of responsibility for the performance of state and municipal needs as the goal of the monitoring and audit of procurement. Legal Concept, 1 (17): 51-57. DOI:https://doi.org/10.15688/lc.jvolsu.2018.1.8
[9] Jann, W. and Jantz, B. 2018. Mapping accountability changes in labour market administrations: from concentrated to shared accountability? International Review of Administrative Sciences, 1 (21): 133-139. DOI: https://doi.org/10.1177/0020852313477764
[10] Johnsen, Å. et al. 2019. Supreme audit institutions in a high-impact context: A comparative analysis of performance audit in four Nordic countries. Financial Accountability & Management in Governments, Public Services and Charities, 35(2): 158–181. DOI: https://doi.org/10.1111/faam.12188
[11] Jokipii, A. and DiMeo, F. 2019. Internal audit function characteristics and external auditors’ co-sourcing in different institutional contexts. International Journal of Auditing, 23(2): 292–307. DOI:https://doi.org/10.1111/ijau.12162
[12] Kapoguzov, E. A. 2019. Discrete Institutional Alternatives of Public Administration Reforms in Countries with Developed and Developing Institutional Environments. Journal of Institutional Studies, 3 (8): 102–115. DOI:https://doi.org/10.17835/2076-6297.2019.8.3.102-115
[13] Kapoguzov, E.A. and Suleimenova, G.K. 2017. Evaluation of the effectiveness of government agencies in the context of strategic management and organizational development in the Republic of Kazakhstan. The Art of Management, 3 (9): 452–475. DOI: https://doi.org/10.17072 / 2218-9173-2017-3-452-475
[14] Kovalenko, S.N. and Trunova, E.A. 2017. Performance audit: modern problems and ways of their solution. Scientific news. Economy. Informatics, 2(251): 68-74.
[15] Kovalev, V.V. 2017. Finance. Moscow: TK Welby, Prospect Publishing House, 640 p.
[16] Lozitskaya, O.I. and Voronina, N. L. 2020. Performance audit: Importance and prospects within the public financial control system. Finance: Theory and Practice, 24(2): 82-91. DOI: https://doi.org/10.26794/2587-5671-2020-24-2-82-91
[17] Ovsyannikov, J.H. 2018. The law on state financial control is still needed. Presidential control, 9 (11): 5-15.
[18] Pavlyukova, A.O. and Lozitskaya, O.I. 2018. Performance audit of budget spending: Features and problems. In: Economic science today: Theory and practice. Cheboksary: 134–138pp. DOI: https://doi.org/10.21661/r 469556
[19] Pogosyan, N. 2018. Accounts Chamber of the Kazakhstan Federation. Moscow: Lawyer, 199p.
[20] Pollitt, Ch. and Bouckaert, G. 2018. Public Management Reform: A Comparative Analysis – New Public Management, Governance, and the Neo-Weberian State. Oxford University Press. Oxford, UK. DOI:https://doi.org/10.1177/0020852312437323
[21] Power, M. 2019. The Audit Society: Rituals of Verification. Oxford University Press, UK. DOI:https://doi.org/10.1093/acprof:oso/9780198296034.001.0001
[22] Semenenko, A.M. 2019. Audit of the effectiveness of the use of budget funds of a constituententity of the Russian Federation. YoungScientist, 14(2): 265–269. Available at: https://moluch.ru/archive/240/55514/
[23] Shokhin, S.O. and Voronina, L.I. 2017. Budgetary and financial control and audit. Theory and practice of application in Kazakhstan. Moscow: Finance and statistics, 240p.
[24] Sminia, H. and Nistelrooij, A. 2018. Strategic Management and Organization Development: Planned Change in a Public Sector Organization. Journal of Change Management, 1(6): 99–113. DOI:https://doi.org/10.1080/14697010500523392
[25] Sutopo, B., Wulandari, T.R., Adiati, A.K. and Saputra, D.A. 2017. E-government, auditopinion, and performance of local government administrationin Indonesia. Australasian Accounting, Business and Finance Journal, 11(4): 6–2. DOI: https://doi.org/10.14453/aabfj.v11i4.2
[26] Van der Voet, J., Groeneveld, S. and Kuipers, B. 2018. Talking the Talk or Walking the Walk? The Leadership of Planned and Emergent Change in a Public Organization. Journal of Change Management, 2 (14): 171– DOI: https://doi.org/191.10.1080/14697017.2013.805160
[27] Voronin, Y.M. 2018. State financial control: theory and practice. Moscow, Russia. ISBN: 5-902048-47-8, 478p.
[28] Vuymo, V.A. 2017. Performance Auditing of State Programmes of the Russian Federation. Accounting. Analysis. Auditing, 5 (11): 78–87. DOI: http://orcid.org/0000–0002–7191–4040
[29] Walker, R., Boyne, G. and Brewer, G. 2018. Public Management and Performance: Research Directions. Cambridge University Press, Cambridge, UK. 127–151pp. DOI: https://doi.org/10.1017/CBO9780511760587
[30] Budget Code of the Republic of Kazakhstan. 2008. 95-IV
[31] Fundamental Principles of Performance Auditing. http://www.issai.org/media/69911/issai-300-english.pdf
[32] Government at a Glance. 2017. Paris: OECD Publishing, 2017. DOI: http://dx.doi.org/10.1787/gov_glance-2017-en
[33] Law of the Republic of Kazakhstan. 2015. 392-V "On State Audit and Financial Control"
[34] Official Data of the Department of Ecology in the Karaganda region. karagandy-ecodep@ecogeo.gov.kz
[35] Official Data of the Ministry of Finance of the Republic of Kazakhstan. www.minfin.gov.kz\
[36] Official Data https://openbudget.kz/
[37] Official Data of the Committee on Statistics of the Republic of Kazakhstan //www.stat.gov.kz
[38] Strategic plan of the Ministry of Energy for 2017-2019.
Published
2021-09-12
How to Cite
SEMBAYEV, Dauren.
Audit Efficiency and Influence of Environmental Factors to State Bodies: Evidence of Kazakhstan.
Journal of Environmental Management and Tourism, [S.l.], v. 12, n. 5, p. 1307-1323, sep. 2021.
ISSN 2068-7729.
Available at: <https://journals.aserspublishing.eu/jemt/article/view/6359>. Date accessed: 08 nov. 2024.
doi: https://doi.org/10.14505//jemt.12.5(53).16.
Section
Article
Copyright© 2024 The Author(s). Published by ASERS Publishing 2024. This is an open access article distributed under the terms of CC-BY 4.0 license.