I.O'S ORDER. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 30, 2022 No. 1346

About introduction of amendments to the order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018 No. 480 "About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit"

I ORDER:

1. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018 No. 480 "About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" (it is registered in the Register of state registration of regulatory legal acts at No. 16878) the following changes:

in the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" approved by the specified order:

state Item 5 in the following edition:

"5. The efficiency evaluation of activities of SVA is performed by carrying out:

assessment which is carried out by SVA;

assessment which is carried out by authorized body on internal state audit and financial control (further – assessment which is carried out by authorized body).

By reorganization or formations of state body in the second half of the year, the service of internal audit created in this state body is not subject to assessment.";

state Item 7 in the following edition:

"7. Assessment which is carried out by SVA is performed by the head of SVA or person replacing it annually on the basis of audit engagements on holding auditor action (further – the audit engagement) by monitoring of activities of SVA and assessment of annual efficiency of activities of statutory auditors of SVA.";

the paragraph one of Item 9 to state in the following edition:

"9. The annual efficiency evaluation of activities of statutory auditors of SVA is performed on questions:";

state Items 17 and 18 in the following edition:

"17. Assessment which is carried out by authorized body is performed by the following methods:

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