Abstract/Summary

This article discusses the role and importance of public audit in the system of financial control in Kazakhstan. Public audit is the main tool for ensuring transparency and accountability in the management of public financial resources, as well as an important element of maintaining economic security of the country. The purpose of the study is to determine the place, functions and tasks of public audit in the system of financial control of Kazakhstan, as well as to analyse its impact on economic security and management of public resources. The main directions of the study include the study of the structure and organisation of public audit, its main functions, identification of current problems and prospects for the development of this system. The scientific significance of the work lies in the systematisation of knowledge about public audit in Kazakhstan and a comprehensive analysis of its impact on the financial system of the country. Practical significance is to identify specific problems facing the public audit system and provide recommendations for their solution. The value of the study is determined by an in-depth study of the functions and tasks of public audit and identification of its impact on the management of public resources and economic security. The results of the study can become the basis for improving the public audit system. The practical significance of the results lies in the development of specific proposals to improve the efficiency of public audit bodies, ensure their independence, strengthen human resources and introduce modern technologies. These measures will contribute to improving the quality of public resource management and reducing corruption in Kazakhstan.