Abstract:
Article presents a research of methodology of the state audit providing formation of high-quality information
on activity of the governments for its subsequent assessment. The governments have few incentives for disclosure
of accurate and transparent information. Effective methods of the state audit have to promote increase
in the accountability of executive power, transparency of the budgetary processes and, as a result, improvement
of an assessment of activity of government. The importance of work is defined to justification of need
of involvement of the state audit in an assessment of reliability of the reporting of executive authorities, efficiency
of the budgetary procedures, by need of introduction of modern methods of the reporting of state bodies
on the basis of the analysis of world practice, the relevant institutional structure of the state audit, to definition
of spheres of further improvement of activity of bodies of the state audit. The International practice
presented in article regarding theoretical and methodological bases, can be applied with success in the Republic
of Kazakhstan in case of its creative transformation, with its obligatory legal and methodological adaptation
to conditions of our country. Increase in transparency of the budgetary processes will become the major
step to increase in efficiency of activity of public authorities.
