ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 16, 2025 No. 504

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) the following changes and amendment:

in the Rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control approved by the specified order:

be reworded as follows Item 2:

"2. In Rules the following basic concepts are used:

1) auditor proofs – actual data taking into account their legality, reliability and admissibility 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;

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

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

4) person responsible for holding auditor action – the official of department of authorized body and its territorial subdivisions to who obligations on control of the organization and carrying out internal state audit are assigned;

5) the financial reporting – information on financial position, financial results of activities and changes of financial position of objects of the state audit and financial control (further – object of the state audit) which forms and amounts are determined by the central authorized body by budget implementation if other is not provided by legal acts of the Republic of Kazakhstan;

6) materials of the state audit and financial control – the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;

7) group of the state audit – two and more participants of auditor action (the state auditor(s), the assistant(s) to the statutory auditor, if necessary the involved experts in the corresponding profile);

8) the head of group of the state audit – the statutory auditor heading group of the state audit, determined by the head of body of internal state audit;

9) the instruction – the act of elimination, obligatory for the execution by all state bodies, organizations and officials, revealed violation and about consideration of responsibility of persons which allowed them;

10) the scale of internal state audit – the list of questions, the period and term of carrying out internal state audit;

11) bodies of internal state audit and financial control (further – bodies of internal state audit) – authorized body on internal state audit and financial control (further – authorized body) and its territorial subdivisions, services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body on regulation, control and supervision of the financial market and the financial organizations, local executive bodies of areas, cities of republican value, the capital, service of internal audit of departments of the central state bodies (during creation), the services of internal audit of subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff (further – services of internal audit);

12) the program of carrying out internal state audit (the program of audit) – in details developed document constituted individually on each object of the state audit (except for counter check), the containing list of the questions which are subject to internal state audit;

13) the plan of carrying out internal state audit (further – the plan of audit) – the document developed on the basis of data of preliminary studying of object of the state audit, including the term of holding auditor action, necessary resources, objects of the state audit and routes;

14) subsystem "Financial control. Risk management system" the integrated automated information system E-Ministry of Finance (further – the Information system) – the subsystem intended for automation of function of authorized body on internal state audit in the field of the state audit and financial control, public procurements.";

third of Item 7 to state part in the following edition:

"The term of carrying out unplanned audit taking into account monitoring procedure of quality on drafts of the audit report and the audit report according to the financial reporting constitutes at least 12 (twelve) working days, except for electronic state audit.";

the second Item 23 to state part in the following edition:

"When planning separate state audit results of the current control which is carried out according to Article 110 of the Budget code of the Republic of Kazakhstan are considered.";

state Item 53 in the following edition:

"53. During the state audit booked according to the order on holding auditor action the state auditor(s), assistants to the statutory auditor and the involved experts, the corresponding profile specialists for confirmation of reliability and (or) collection of auditor proofs regarding the actual delivery of goods, performance of works, rendering services together with person authorized by the head of object of the state audit perform control measurement, inspection on object (further – control was struck (survey). In need of participation of the supplier (on installation and construction works (further – SMR) the contractor, designer's service and technical supervision) goods, works, services in control measurement (survey), participation is provided with the head of object of the state audit or person fulfilling its duties.";

state Items 107 and 108 in the following edition:

"107. Within 10 (ten) working days after signing of the audit report and the audit report according to the financial reporting:

1) person responsible for holding auditor action creates audit opinion following the results of internal state audit in form according to appendix 13 to these rules;

2) the head of department or its territorial subdivisions approves audit opinion;

3) in case of identification of violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of the subjects of the quasi-public sector adopted for their realization, the statutory auditor creates the instruction, on elimination of the revealed violations and about consideration of responsibility of persons which allowed them in form according to appendix 14 to these rules;

4) the head of department or its territorial subdivisions signs the instruction.

Inclusion in audit opinion and the instruction of the facts of the violations with unconsidered objections of object of the state audit, state bodies, organizations and officials and which are not confirmed with quality control is not allowed.

Quality control of the documents constituted by statutory auditors and other officials by results of internal state audit is performed according to the procedure, determined by these rules.

108. The audit opinion and the instruction go to object of the state audit, state bodies, the organizations and officials, within 1 (one) working day after approval of audit opinion.";

state Item 112 in the following edition:

"112. In audit opinion and the instruction representation term object of the state audit, state bodies, the organizations and officials is specified, to information on results of consideration of recommendations and on execution of instructions with appendix of supporting documents.";

state Item 118 in the following edition:

"118. In case of identification of violations of regulations of the legislation of the Republic of Kazakhstan, and also acts of the objects of the state audit adopted for their realization the instruction which is the document obligatory for execution by objects of the state audit, state bodies, the organizations and officials is constituted.";

state Item 120 in the following edition:

"120. The instruction goes to object of the state audit, state bodies, the organizations and officials within 1 (one) working day after approval of audit opinion.";

2) of Item 123 to state the subitem in the following edition:

"2) timeliness and completeness of execution of the instructions directed for their obligatory execution, and the supporting documents directed by object of the state audit, state bodies, the organizations and officials.";

124, 125 and 126 to state Items in the following edition:

"124. Information on results of consideration of recommendations, data in audit opinion, and also about execution of the instruction object of the state audit, state bodies, the organizations and officials send to department and its territorial subdivisions in the terms specified in the relevant documents with appendix of supporting documents.

125. The head of group of audit within 5 (five) working days from the date of receipt of information (supporting documents) from object of the state audit, state bodies, the organizations and officials, carries out the analysis of completeness of accomplishment by object of the state audit of recommendations and instructions.

Prolongation of completion date of Items of instructions is provided no more than 2 (two) times in the presence of the reasonable reasons of object of the state audit, state bodies, the organizations and officials, except as specified, when based on auditor actions consideration judicially and (or) criminal proceedings, or on the bases which are not depending on object of audit is performed.

By complete examination of recommendations and execution of instructions, the certificate of completion of auditor action for form according to appendix 15 to these rules is constituted.

126. In case of non-execution or inadequate accomplishment object of the state audit, state bodies, the organizations and officials in the specified instruction time, the head of group of audit or the statutory auditor without delay after the expiration of the term specified in the instruction take measures according to the article 462 Administrative Code.";

in Item 129:

third to state part in the following edition:

"The term of delivery of projects of materials of audit on monitoring procedure of quality of the main stage for acquaintance to the head of object of the state audit or person replacement it constitutes:

1) in 5 (five) working days prior to provision to object of audit of the audit report;

2) in 10 (ten) working days prior to provision to object of audit of the audit report according to the financial reporting;

3) in 7 (seven) working days prior to provision to object of audit of the audit report which is subject to approval of authorized body by department.";

the seventh to state part in the following edition:

"At the main stage of auditor action quality control is exercised within 5 (five) working days according to drafts of the audit report and 10 (ten) working days according to drafts of the audit report according to the financial reporting, the register of violations attached to them to the direction to their object of audit.

Quality control of the main stage on projects of materials of audit of the territorial subdivisions of department which are subject to approval of authorized body by department is performed within 7 (seven) working days according to drafts of the audit report and the Register of violations attached to them to the direction to their object of audit.

Drafts of the conclusion quality control of the main stage of territorial subdivisions of department regarding the established financial violations on the bases provided by subitems 1), 1-1) and 2) of Item 5 of article 18 of the Law of the Republic of Kazakhstan "About the state audit and financial control" are subject to approval by means of information system.

Reconciliation procedure of quality control of the main stage by department of authorized body is determined according to the procedure, stipulated in Item 129-1 these rules.";

add with Item 129-1 of the following content:

"129-1. Department of authorized body on preparatory stage of auditor action by means of information system notifies territorial subdivisions on carrying out reconciliation procedure.

Reconciliation procedure of authorized body of drafts of the conclusions of quality control of the main stage of territorial subdivisions of department by department is performed in information system.

Territorial subdivisions of department in 3 (three) working days prior to provision to object of audit of the audit report place in information system the draft of the conclusion of quality control of the main stage of auditor action, with appendix of drafts of the audit report, register of violations, documents on the basis of which conclusions are formulated.

The head of territorial subdivision of department provides timeliness and completeness of directed materials.

Department of authorized body by results of consideration of the draft of the conclusion of quality control of the main stage approves or recommends to finish taking into account notes projects of materials of audit in compliance with Standards.

By results of reconciliation procedure of materials of audit with department of authorized body, the draft of the conclusion of quality control of the main stage of auditor action affirms the head of territorial subdivision of department.

The structural division of department on system basis performs monitoring of execution of recommendations, data on results of approval.

In case of placement of the draft of the conclusion of the quality control of the main stage by territorial subdivision of department in information system on the expiration established by this Item of Rules, the functionality of approval of department of authorized body is blocked in information system. At the same time, the head of territorial subdivision approves the conclusion of quality control of the main stage without approval of authorized body by department.

For violation of terms and completeness of placement of the draft of the conclusion of quality control of the main stage of auditor action for review by department of authorized body, officials bear the personal disciplinary responsibility according to the laws of the Republic of Kazakhstan.";

the second Item 130 to state part in the following edition:

"The general duration of quality control of the first level of one auditor action constitutes no more than 15 (fifteen) working days on all stages of auditor action, including:

on preparatory stage the auditor action within 2 (two) working days from the date of representation of materials on quality control is performed;

at the main stage of auditor action quality control is exercised:

1) within 5 (five) working days according to the draft of the audit report and the Register attached to it before representation on acquaintance to their object of audit;

2) within 10 (ten) working days according to drafts of the audit report according to the financial reporting and the Register attached to them before representation on acquaintance to their object of audit;

3) within 7 (seven) working days according to drafts of the audit report and the Register attached to them which are subject to approval of authorized body by department before representation on acquaintance to their object of audit.";

appendices 1-1, 2, 3, 3-1, 4, 5, 6, 7, 8, 9, 10, 11, 12, 12-1, 13, 14, 15, 16, 17 and 17-1 to the specified Rules to be reworded as follows according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, of 15, of 16, of 17, of 18, 19 and 20 to this order;

in the Rules of carrying out internal state audit and financial control of internal audit by services approved by the specified order:

the second Item 19 to state part in the following edition:

"When planning separate state audit results of the current control which is carried out according to Article 110 of the Budget code of the Republic of Kazakhstan are considered.";

state Items 48 and 49 in the following edition:

"48. During the state audit booked according to the order on holding auditor action the state auditor(s) (the head of group) heading group of the state audit, assistants to the statutory auditor and the involved experts, the corresponding profile specialists for confirmation of reliability and (or) collection of auditor proofs regarding the actual delivery of goods, performance of works, rendering services together with person authorized by the head of object of the state audit perform control measurement, inspection on object (further – control was struck (survey). In need of participation of the supplier (on installation and construction works (further – SMR) the contractor, designer's service and technical supervision) goods, works, services in control measurement (survey), participation is provided with the head of object of the state audit or person fulfilling its duties.

49. Following the results of control measurement (survey) the act of control measurement (survey) in form according to appendix 9 to these rules, in duplicate with indication of date, the place, the purpose, results and persons participating in its carrying out internal state audit by employee(s) of body (the expert, the specialist), with indication of surname, name, middle name (is drawn up in case of its availability), positions of the statutory auditor, the assistant to the statutory auditor and the involved experts, specialists in the presence of representatives of object of audit, the customer, in need of the supplier (on SMR of the contractor, designer's service and technical supervision) goods, works, services which is signed by them in day of its completion. One copy of the signed act remains at the statutory auditor, and the second copy is transferred to object of the state audit. Results of control measurement (survey) without fail are reflected the statutory auditor in the audit report constituted on object of the state audit.";

to state part one of Item 77 in the following edition:

"77. By results of the state audit booked by service of internal audit the report on results of internal audit on form according to appendix 12 to these rules containing conclusions on the revealed violations and shortcomings, recommendations about improvement of internal procedures, rules, processes for the purpose of increase in overall performance, achievement of resulting effects of activities of object of the state audit is drawn up.";

in Item 92:

2) to state the subitem in the following edition:

"2) availability of addresses and claims of physical persons and legal entities, objects of the state audit about appeal of the documents accepted by results of internal state audit, and also concerning the employees of service of internal audit provided according to the procedure, provided by the Administrative procedural Procedure Code of the Republic of Kazakhstan;";

5) to state the subitem in the following edition:

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