NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of April 4, 2024 No. 7-HK

About modification and amendments the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647) the following changes and amendment:

in 903. The procedural standard of external state audit and financial control on holding expert and analytical action by bodies of external state audit and financial control:

state Item 5 in the following edition:

"5. Action of this Standard extends on officials of bodies of external state audit, and also specialists of state bodies, the experts involved by bodies of external state audit to holding expert and analytical action.";

state Item 9 in the following edition:

"9. The expert and analytical event is held as independent action following the results of which the expert and analytical conclusion is created.";

14, of 15, 16 and 17 to state Items in the following edition:

"14. The expert and analytical action is performed based on the work plan of bodies of external state audit for the corresponding year. Basis for forming of scope of such expert and analytical action are orders of the President of the Republic of Kazakhstan, its Administration, the head of relevant organ of external state audit

If the expert and analytical action is planned to be performed on scopes of the forthcoming audits of efficiency, for the purpose of use of its results in auditor activities terms of its carrying out are planned advance till the planned period of the beginning of audit of efficiency.

Duration of expert and analytical action depends on the scale and complexity of the researched subject, including on features of the researched urgent problems.

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