Methodology and Organization of Internal State Audit of the Republic of Kazakhstan and the Russian Federation

摘要

The relevance of the researched problem is determined by the necessity to organize internal state audit in state institutions. The purpose of the study is to develop recommendations for state institutions of the Republic of Kazakhstan to improve the organization of internal state audit on the basis of the Russian Federation foreign practice. Research methods: empirical research, i.e. comparison. Research results: this article presents the main approaches to the organization of internal state audit. At present, there appears a need for continual improvement of internal state audit on the basis of a risk-oriented approach.