PERFORMANCE AUDIT: INTERNATIONAL EXPERIENCE AND DOMESTIC PRACTICE
The article analyzes the international experience and domestic practice of performance audit. Methodical tools of the study contain a set of general scientific methods. The authors identified the objective need for the development of performance audit. The solution for this task should be developed on the basis of the scientific concept of performance audit. Its development requires the study of the theoretical foundations, the definition of its role in the state audit system, and the methodology for conducting performance audits. The development of performance audit also requires certain changes, modernization of a number of financial flow management systems established in the state (especially the budget process), adjustments to the functions of financial institutions, etc. There is a need for a large amount of scientific, methodological, organizational, practical and regulatory work. The transition to a new type of audit of public resources, especially in the context of the implementation of the modern concept of the budget system based on performance, is becoming one of the most important tasks of the Accounts Committee for monitoring the execution of the republican budget of the Republic of Kazakhstan.