ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 18, 2025 No. 378

About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of October 2, 2018 No. 873 "About approval of the procedural standard of internal state audit and financial control on carrying out audit of efficiency by services of internal audit"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of October 2, 2018 No. 873 "About approval of the procedural standard of internal state audit and financial control on carrying out audit of efficiency by services of internal audit (it is registered in the Register of state registration of regulatory legal acts at No. 17690) the following changes:

in the procedural standard of internal state audit and financial control on carrying out audit of efficiency by services of internal audit approved by the specified order:

state Item 8 in the following edition:

"8. Selection of objects of audit of efficiency or the separate direction it activities is performed on the basis of the analysis of execution of the development plan for state body and development plans for area, the city of republican value, the capital in interrelation with budgeted expenses and results of the efficiency evaluation on activities of state body which is carried out for previous years, reports on accomplishment of actions plans or development plans for subjects of the quasi-public sector, reports on results of monitoring of implementation of actions plans or development plans for subjects of the quasi-public sector, the analysis of results of assessment of corporate management, management of state-owned property, execution of indicators of budget programs and orders of the head of state body or the akim of area, the cities of republican value, the capital, appeals of legal entities and physical persons, and other data.

SVA carry out the functional analysis of execution by object of the state audit of the functions, the purposes and the tasks set on the designated expected period, types of authorized activities (for subjects of the quasi-public sector), their efficiency and effectiveness."

2) of Item 11 to state the subitem in the following edition:

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