THE ORDER OF THE DEPUTY PRIME MINISTER - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 2, 2023 No. 111

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of March 28, 2018 No. 413 "About approval of Rules of electronic internal state audit"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of March 28, 2018 No. 413 "About approval of Rules of electronic internal state audit" (it is registered in the Register of state registration of regulatory legal acts at No. 16677) the following changes:

to state preamble of the order in the following edition:

"According to subitem 11-1) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" I ORDER:";

The rules of electronic internal state audit approved by the specified order to be reworded as follows according to appendix to this order.

"2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Appendix

to the Order of the Deputy Premieres - the Minister - the Minister of Finance of the Republic of Kazakhstan of February 2, 2023 No. 111

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 28, 2018 No. 413

Rules of electronic internal state audit

Chapter 1. General provisions

1. These rules of electronic internal state audit (further – Rules) are developed according to subitem 11-1) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and determine procedure for carrying out electronic internal state audit by authorized body by internal state audit, its territorial subdivisions and services of audit of the central state bodies internal state, local executive bodies of areas, the cities of republican value, the capital and subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan (further – SVA).

Main objective of electronic internal state audit is decrease in load of objects of the state audit by contact exception, reducing terms of carrying out internal state audit and ensuring operational decision making according to appeals of physical persons and legal entities according to competence of authorized body on internal state audit.

Electronic internal state audit is booked only in cases of use of the electronic documents certified by means of digital signatures, providing establishment, change or the termination of legal relationship, and also the rights and obligations of participants of these legal relationship, including making of civil transactions, using information technologies.

Electronic internal state compliance audit and financial records audit are carried out according to the Rules of carrying out internal state audit and financial control approved by the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 (it is registered in the Register of state registration of regulatory legal acts at No. 16689) (further – Rules of internal state audit), and also the procedural standard of internal state audit and the financial control "Compliance audit" approved by the order of the Minister of Finance of the Republic of Kazakhstan of February 1, 2022 No. 113 (it is registered in the Register of state registration of regulatory legal acts at No. 26715) and the procedural standard "Financial records audit", the approved order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 (it is registered in the Register of state registration of regulatory legal acts at No. 15209).

2. For the purposes of these rules the following basic concepts are used:

1) the instruction about elimination of the revealed violations and about consideration of responsibility of persons, them allowed (further – the instruction) – the act of authorized body, obligatory for execution, on internal state audit and its territorial subdivisions sent to objects of the state audit for elimination of the revealed violations, and also taking measures of responsibility, stipulated by the legislation the Republic of Kazakhstan to persons which allowed these violations;

2) the decision on elimination of the revealed violations and on consideration of responsibility of persons, them allowed (further – the decision) – the act obligatory for execution of SVA sent to objects of the state audit for elimination of the revealed violations, and also taking measures of responsibility, stipulated by the legislation the Republic of Kazakhstan, to persons which allowed these violations;

3) auditor proofs – actual data taking into account their legality, reliability, admissibility, sufficiency and relevancy on the basis of which statutory auditors establish availability or lack of violations and (or) shortcomings of work, and also other materials confirming the facts stated in the audit report;

4) the audit report – the document, the constituted directly booking electronic internal state audit by statutory auditors containing results of the booked electronic internal state audit;

5) audit opinion – the document constituted based on the audit report, containing conclusions and recommendations about results of electronic internal state audit, and approved by the digital signature of the head of authorized body on internal state audit or its territorial subdivision or person replacing it;

6) audit procedures – the actions performed during the auditor action according to the program of audit necessary for goal achievement of auditor action;

7) the audit engagement – the document containing the program questions distributed between participants of group of audit;

8) auditor action – complex of the actions directed to preparation, carrying out, report layout and the conclusions following the results of electronic internal state audit;

9) person responsible for auditor action – the official of authorized body on internal state audit or its territorial subdivisions, and also the official of SVA to who obligations on control of the organization and carrying out electronic internal state audit are assigned;

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