The Kazakhstan delegation participated in the international seminar "Modern Approaches to State Audit, Public Financial Management and Budged Planning: European Experience," which took place from 28 September to 2 October in Belgium, the Netherlands and France.
As part of the program, representatives of Kazakhstan learned about the practices of supreme audit institutions, parliaments, executive authorities and municipalities in Belgium, the Netherlands and France, as well as institutions of the European Union.
One of the key areas of the seminar was the study of modern approaches to budget planning and the assessment of public expenditure efficiency. At the Court of Audit of Belgium, particular attention was paid to the preliminary assessment of budget decisions, thematic audits and monitoring the implementation of audit recommendations. At the Rotterdam Court of Audit, participants learned about municipal-level auditing practices and the use of key performance indicators to evaluate city programs.
A separate section was devoted to parliamentary oversight and public financial management. Meetings with representatives of the Chamber of Representatives of the Federal Parliament of Belgium, the Flemish Parliament, the European Parliament and the European Commission provided an opportunity to study mechanisms for budget formulation and execution, oversight of the use of public funds, and ensuring accountability.
An important topic was the protection of financial interests and the prevention of the improper use of budget funds. During the meeting with the European Anti-Fraud Office (OLAF), participants examined European mechanisms for detecting and investigating irregularities involving EU budget funds.
At the Court of Accounts of France, the Kazakhstan delegation learned about practices in financial auditing, compliance auditing and performance auditing, as well as approaches to evaluating the effectiveness of government programs.
Particular attention throughout the seminar was paid to the digitalization of auditing, data analysis, sustainable development and ESG reporting. The European experience gained is of practical relevance to further improving Kazakhstan’s state audit system, enhancing the efficiency of budged planning and developing modern financial control tools.
The seminar also served as a platform for professional knowledge exchange and the development of international cooperation with European state audit and financial control institutions.
The 63rd Governing Board Meeting of Asian Organization of Supreme Audit Institutions (ASOSAI) was held in Astana with the participation of representatives from 19 countries across the region. Kazakhstan hosted an official ASOSAI Governing Board Meeting of this format for the first time.
ASOSAI – one of the largest regional organizations of the International Organization of Supreme Audit Institutions (INTOSAI). Established in 1979 to promote closer cooperation among auditors across Asia, it has grown into one of the most dynamic professional organizations.
The Supreme Audit Chamber of the Republic of Kazakhstan became a full member of ASOSAI in 2000. Today, it participates in the Organization’s Working Groups on Environmental Audit, IT Audit, Sustainable Development Goals, Regional and Municipal Audit, as well as the Task Force on the Study of ASOSAI Standards and Regulations. The Supreme Audit Chamber has previously been elected twice as a member of ASOSAI Audit Committee. In 2024, it was elected as a member of the ASOSAI Governing Board for the first time, for the 2024-2027 term.
The ASOSAI Governing Board Meeting is regarded as one of the key international events in the field of state audit. It traditionally brings together heads of supreme audit institutions from Asian and Arab countries, as well as representatives of other international audit organizations. The decision to hold the next Governing Board Meeting in Astana was made a year earlier at the 62nd ASOSAI Governing Board Meeting in Baku.
Participants reviewed a report on the Organization’s activities over the past year and received reports on current financial management and the budget plan for 2027-2029, cooperation with other regional organizations, and the ASOSAI Strategic Plan. A number of other topical issues were also discussed.
The meeting also considered reports from specialized working groups, including those on Environmental Audit, the Sustainable Development Goals, Crisis management Audit, and State-Owned Enterprises Audit.
In his address, Alikhan Smailov, Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan, noted that, as a member of the ASOSAI Governing Board, the Supreme Audit Chamber actively contributes to strengthening the Organization’s institutional capacity, expanding expert cooperation and promoting advanced state audit practices across the region.
In this context, Alikhan Smailov presented a new initiative on behalf of Kazakhstan to establish an ASOSAI Working Group on Strategic Audit under conditions of Digital Transformation.
“There is an objective need to move towards a new quality of state audit – developing strategic auditing focused on assessing the long-term impact of government decisions, the resilience of national institutions, and the preparedness of public systems for future challenges” he said.
The Chairman of the Supreme Audit Chamber emphasized that supreme audit institutions successfully apply such established tools as financial audit, compliance audit and performance audit. However, these approaches are primarily focused on retrospective analysis – assessing past results, compliance with legislation and the targeted use of budget funds.
According to him, in conditions of global uncertainty, accelerating socio-economic processes and the large-scale adoption of digital technologies, traditional approaches alone are no longer sufficient.
“Strategic auditing is becoming particularly important as a tool that makes it possible to assess not only the results of decisions that have already been taken, but also their long-term sustainability, alignment with the state’s strategic priorities, potential systemic risks, and the ability of government programmes and institutions to achieve their objectives over the long term” Alikhan Smailov noted.
In today’s rapidly changing environment, ASOSAI remains a unique and authoritative platform for developing effective responses to emerging challenges. As a member of the Governing Board, the Supreme Audit Chamber of the Republic of Kazakhstan will continue to actively contribute to the Organization’s development across its key areas of work.
Official events marking the 30th anniversary of the Supreme Audit Chamber of the Republic of Kazakhstan (SAC) have officially commenced in Astana, bringing together distinguished guests and foreign delegations.
The anniversary programme opened with the International Scientific and Practical Conference “State Audit of the Future: Innovations, Digital Transformation, and Sustainable Development” held in the capital on Wednesday, 16 September.
Today, artificial intelligence and the digital economy are rapidly transforming the very architecture of public administration worldwide. Against this backdrop, the role of supreme audit institutions is also evolving, requiring them to take on a new place in the modern governance landscape. In practice, this means moving beyond the traditional verification of public financial management towards becoming strategic centers for managing risks and enhancing the quality of public decision-making.
In light of these developments, participants at the conference in Astana focused on such pressing issues as the integration of AI into the public sector, the use of digital analytics and big data in public audit, and ensuring security and accountability in the application of AI technologies.
The separate section of the conference also addressed practical approaches to auditing sustainable development, adapting audit methodologies to global economic and geopolitical changes, and new requirements for the resilience and effectiveness of public institutions.
The event brought together heads and representatives of supreme audit institutions from 22 countries. Representatives of the World Bank, Asian Development Bank, International Monetary Fund, UNDP, INTOSAI Development Initiative (IDI), Ministry of Artificial Intelligence and Digital Development of the Republic of Kazakhstan, regional audit commissions, the Internal State Audit Committee, as well as academics and experts, also attended the conference.
The conference featured welcoming remarks by Shri K. Sanjay Murthy, Comptroller and Auditor General of India and Chair of ASOSAI; Hou Kai, Auditor General of the National Audit Office of China and Secretary General of ASOSAI; Manal Mohamed Khairy, Vice President of the Accountability State Authority of Egypt and representative of the INTOSAI Chair; Herbert Baumgartner, Deputy Director of the Austrian Court of Audit and representative of the INTOSAI General Secretariat; Hugo Chudyson Araujo Freire, Head of Department at Federal Court of Accounts of Brazil and representative of OLACEFS; and Galina Izotova, Deputy Chair of the Accounts Chamber of the Russian Federation and representative of the General Secretariat of the Council of Heads of Supreme Audit Institutions of the CIS countries.
In his address, Alikhan Smailov, Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan, spoke about the origins and development of state audit in Kazakhstan and presented his strategic vision of emerging trends and the future development of state audit both in Kazakhstan and globally.
He highlighted the importance of the Supreme Audit Chamber’s 30-year institutional development, which has taken place in accordance with the international standards of INTOSAI.
A major milestone was the substantial expansion of the Chamber’s powers in 2022 as part of the broader modernization processes initiated by the President Kassym-Jomart Tokayev aimed at increasing the efficiency and transparency of public institutions.
Today, the Supreme Audit Chamber not only effectively carries out its core functions, but also contributes to the President’s objective of transforming Kazakhstan into a fully digital country.
“The Supreme Audit Chamber is actively introducing digital tools and technologies. Our information system now covers all stages of the audit cycle. It is integrated with 20 information systems of government bodies and quasi-public sector organizations, enabling the monitoring of more than 18,000 public audit entities – essentially all recipients of budget funds” Alikhan Smailov said.
He added that the State Audit Entity Cabinet and the Unified Data Repository are already operational, enabling the development of a dynamic profile for each audit entity.
In addition, the SAC’s digital system includes an analytical component that monitors public procurement, tax revenues and budget execution, while also supporting the risk-based selection of audit entities.
According to Alikhan Smailov, modern audit is becoming a comprehensive instrument for strategic analysis and the identification of systemic risks, while contributing to the achievement of long-term sustainable development goals. These principles are also reflected in the Sharm El-Sheikh Declaration of the XXV INCOSAI.
In this context, the overarching task of the global audit community is to define the contours of the state audit of the future – one that harnesses the capabilities of AI while preserving independence, professional judgment, ethics and public trust.
According to the Chairman of the Supreme Audit Chamber, AI provides auditors with fundamentally new opportunities, ranging from analyzing vast amounts of information and automating routine operations to identifying potential risks and making forecasts.
At the same time, digitalization creates new challenges, including ensuring the reliability and quality of data used by AI algorithms, protecting personal information, determining the allocation of responsibility between humans and algorithms for decisions made, and providing state auditors with high-quality training in new technologies.
Against this backdrop, the Chairman of the Supreme Audit Chamber outlined several priority areas for supreme audit institutions in the coming years:
Develop approaches to auditing AI systems. Assessing not only their technical performance, but also their ethics, algorithmic transparency, data quality, model reliability and the mandatory availability of human oversight mechanisms.
Strengthen risk-based auditing. To take into account the full range of digital threats, including cyber risks, technological dependencies and the cumulative impact of algorithmic errors resulting from large-scale AI deployment.
Strengthen auditors’ professional competencies. Developing expertise in Data Science and AI while preserving the central role of independent professional judgment.
Enhance international cooperation. Developing common principles, methodologies and standards for auditing digital government systems and facilitating the exchange of best practices.
Assess AI’s contribution to sustainable development and public value. To examine whether digital transformation contributes to the equitable distribution of benefits, environmental protection and greater public trust in government.
“The Supreme Audit Chamber views AI not as a separate automation project, but rather as a transformation of the very model of state audit. In this work, we adhere to three principles: the final audit judgment must remain with the auditor; any conclusion prepared with the use of AI must be reproducible and supported by audit evidence; and state audit data must be processed within a secure environment” Alikhan Smailov said.
Concluding his remarks, the Chairman of the Supreme Audit Chamber noted that technologies, economies and approaches to public administration have changed considerably over the past decades. However, the fundamental mission of supreme audit institutions remains unchanged – to serve society.
The next major event on the official programme was the 63rd Governing Board Meeting of the Asian Organization of Supreme Audit Institutions (ASOSAI), which was held in Kazakhstan for the first time on 17 September.
A state performance audit of tax and customs administration efficiency for 2025 has concluded in Kazakhstan. The results of the audit were reviewed at a meeting of the Supreme Audit Chamber of the Republic of Kazakhstan.
State auditors found that the target plan for tax revenues to the national budget was not fully met during the reporting period. Non-performance amounted to 730 billion tenge, or 4.8%. One of the key reasons was an overestimation of tax forecasts by 1.3 trillion tenge.
An audit revealed that over the past four years, more than half of the contested additional tax assessments were awarded in favor of taxpayers. The reasons cited include violations of tax legislation and procedural errors in the drafting of inspection acts. In light of this, the Supreme Audit Chamber deems it necessary to strengthen oversight regarding the quality of tax inspections.
Regarding customs control, state auditors highlighted the improper granting of concessions on imported goods. Specifically, it was discovered that hybrid vehicles were being imported under preferential terms intended exclusively for electric vehicles; the resulting budget revenue shortfall from these identified cases alone amounted to 70 million tenge.
Furthermore, auditors from the Supreme Audit Chamber uncovered instances of illegal VAT payment by offsetting the import of goods by 34 participants in foreign economic activity. This resulted in a shortfall in import VAT revenue exceeding 670 million tenge.
The audit also noted inadequate oversight of the activities of authorized economic operators – companies entitled to simplified customs procedures. This resulted in some authorized economic operators continuing to enjoy their privileges despite grounds existing for the suspension of their operations.
At the same time, the audit revealed that the potential of footwear labeling to improve tax collection has not yet been fully realized.
The auditors also concluded that the State Revenue Committee needs to improve the record-keeping, monitoring, and quality control of the public services it provides. Overall, the Supreme Audit Chamber's audit revealed financial irregularities totaling 2.7 billion tenge.
33 procedural violations and 11 systemic shortcomings were identified.
The Supreme Audit Chamber issued directives and recommendations addressing all the recorded issues. Mandatory compliance orders were sent to all audited entities. This matter will remain under the supervision of the Supreme Audit Chamber.
On Saturday, July 11, a professional sports contest took place in Astana to mark the 30th anniversary of the Supreme Audit Chamber of the Republic of Kazakhstan and the 15th anniversary of the regional audit commissions.
The event program covered four sports: mini football, volleyball, table tennis, and chess.
Participants included 180 employees from the Supreme Audit Chamber and audit commissions, organized into eight teams based on regional groupings (Northern Region, Eastern Region, Central Region, etc.). Preliminary qualifying rounds were held in the respective regions.
As Alikhan Smailov noted at the opening ceremony, the sports contest has become a significant part of the Supreme Audit Chamber’s anniversary events, with the key goal of promoting a healthy lifestyle among professional state auditors.
"This is a vital aspect of Head of State Kassym-Jomart Tokayev’s policy to develop mass sports. I am confident that each of you is participating not only to win but also to strengthen team spirit, mutual respect, and the principles of fair play," he said.
During the ceremony, Yerbol Myrzabosynov, the Minister of Tourism and Sports, also addressed the participants with welcoming remarks.
Hundreds of specialists from the Supreme Audit Chamber and audit commissions turned out to support their colleagues. Following the competition, winning teams and particularly outstanding employees were presented with commemorative prizes and gifts.
The next major event in the Supreme Audit Chamber’s 30th-anniversary program will be an international conference featuring representatives from Supreme Audit Institutions, central government bodies, and the academic and expert communities. The conference is scheduled for September 2026.
The Supreme Audit Chamber of the Republic of Kazakhstan held the 27th Meeting of the Working Group on the Development of State Audit (Financial Control) Standards for the Supreme Audit Institutions (SAIs) of the CIS Member States via videoconference.
Representatives of the Supreme Audit Institutions of the Republic of Azerbaijan, the Republic of Armenia, the Republic of Belarus, the Kyrgyz Republic, the Russian Federation, the Republic of Tajikistan and the Republic of Uzbekistan participated in the meeting.
During the event participants discussed current issues related to the improvement of state audit methodology and exchanged practical experience in several areas of activity.
The Supreme Audit Chamber of the Republic of Kazakhstan presented an overview of the results of a survey on the practices and tools used by SAIs to develop, maintain and enhance the motivation of state auditors.
Representatives of the SAI of the Russian Federation shared methodological approaches to conducting sociological surveys within the framework of external state audit, while the SAI of the Kyrgyz Republic presented its experience in implementing and applying ISSAI 140 «Quality Management for SAIs».
Following the meeting, participants emphasized the importance of further developing professional cooperation, sharing best practices and continuing joint efforts to improve state audit standards across the CIS region.
The Supreme Audit Chamber of Kazakhstan successfully completed the international «peer review» conducted by the supreme audit institutions of Portugal, Lithuania and Türkiye, and confirmed its compliance with the international INTOSAI standards. The results of the large-scale work were summed up at a meeting in Astana under the leadership of Alikhan Smailov, Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan.
The meeting was attended by Filipa Urbano Calvão, President of the Court of Auditors of Portugal, Metin Yener, President of the Turkish Court of Accounts, Egidijus Navikas, Ambassador Extraordinary and Plenipotentiary of the Republic of Lithuania to the Republic of Kazakhstan, officials from the Executive Office of the President of the Republic of Kazakhstan, the Senate, and the Mazhilis of the Parliament of the Republic of Kazakhstan, and employees of the Supreme Audit Chamber.
During the peer review, a comprehensive assessment of the compliance of the Kazakhstani state audit with the international standards of INTOSAI was carried out, the strengths of the SAC were identified, and directions for further improvement were determined.
In their work, foreign colleagues analyzed the key audit files of the SAC and the national legislation of the Republic of Kazakhstan, conducted interviews with industry specialists, representatives of the Parliament, the Ministry of Finance, and other agencies.
The auditors focused on important aspects of the SAC's activities, such as the planning and execution of audits, the applied methodology, quality management, the use of digital systems, reporting to the President and Parliament, and communication with the media and the public.
Addressing the participants of the meeting, Alikhan Smailov emphasized that conducting peer review is a significant milestone in the development of the Supreme Audit Chamber. This is especially important in light of the ongoing reform of the entire national audit system.
«The transformation of the Supreme Audit Chamber is part of the large-scale socio-political and economic reforms initiated by President Kassym-Jomart Tokayev. These reforms aim to build an open and fair society, strengthen the balance between the branches of government, and enhance the transparency and efficiency in state institutions,» said the Chairman of the Supreme Audit Chamber of the Republic of Kazakhstan.
He emphasized that the SAC has an important task to promote the formation of sustainable mechanisms for transparency and efficiency in public administration. As part of this process, the institution has successfully implemented the 2021-2025 Development Strategy and adopted a new Strategy for 2026-2030. One of the key goals of these documents is to improve the activities and institutional capacity of state audit in Kazakhstan.
According to Alikhan Smailov, all stages of audits in Kazakhstan are currently automated through the unified information system of the SAC, which is integrated with 14 information systems of government agencies. However, the institution's current priorities remain further digitalization, the implementation of artificial intelligence tools, and the processing of big data.
«Expanding mandate of the SAC requires the continuous adoption of innovative approaches, international best practices, and international standards. I am confident that the results of the audit will make a significant contribution to strengthening the SAC's capacity and improving the efficiency of state audits,» he said.
One of the main symbolic moments of the event in Astana was the ceremony of handing over the final report, which marked the official completion of the peer review.
Thanking everyone for their productive work, Alikhan Smailov invited his colleagues to participate in the international conference in honor of the 30th anniversary of the Supreme Audit Chamber of the Republic of Kazakhstan, which is scheduled for September this year.
For reference: INTOSAI is an international organization that brings together the supreme audit institutions from more than 190 countries around the world. The organization has the status of a UN partner for transparency, accountability, and sustainable development.
On May 25, 2026, a seminar was held in Astana as part of the working visit of the delegation of the National Audit Office of the People’s Republic of China to the Republic of Kazakhstan. The event took place on the site of the Supreme Audit Chamber of the Republic of Kazakhstan.
A welcoming address was delivered to the participants by Tlegen Kaskin, Member of the Supreme Audit Chamber, who noted the high level of cooperation between Kazakhstan and China based on the principles of friendship, mutual respect, and strategic partnership. It was emphasized that cooperation between the supreme audit institutions of the two countries is actively developing both in the bilateral format and within the framework of international organizations, including INTOSAI, ASOSAI, and the SCO.
It was also noted that representatives of Kazakhstan and China are successfully implementing joint initiatives in the field of state audit, including the conduct of parallel audits in the areas of healthcare, social protection, and agriculture. Particular attention is being paid to cooperation in the field of professional staff development and the implementation of educational programs.
On the Chinese side, the participants of the seminar were welcomed by Wang Gang, Director General of Central Departments Audit Bureau of the National Audit Office of China.
Within the framework of the seminar, the parties discussed issues related to budget execution audits, as well as modern approaches to audit planning. Representatives of the SAIs of Kazakhstan and China delivered presentations.
Following the event, the parties confirmed their readiness to further strengthen partnership relations, expand professional cooperation, and continue the exchange of experience on current issues of public audit.
Supreme Audit Chamber of the Republic of Kazakhstan has completed its participation in the independent external audit of the International Anti-Corruption Academy (IACA) within the framework of a three-year mandate for the period 2024-2026.
During the specified period, a representative of the Supreme Audit Chamber, Lyailim Kashimova, served as a member of the Board of Independent External Auditors of the Academy together with representatives of other IACA member states.
Within the framework of the mandate, Kazakhstani side participated in the annual audit of the Academy’s financial statements, as well as in the preparation of recommendations aimed at further strengthening the organization’s financial management system and institutional sustainability.
The work was carried out in accordance with international standards of independent external auditing, as well as the principles of functional and organizational independence.
The participation of the Supreme Audit Chamber in the activities of this mechanism confirms Kazakhstan’s commitment to the principles of transparency, accountability, and effective international cooperation in the field of anti-corruption.
In addition, it contributes to strengthening professional cooperation with international organizations and supreme audit institutions of other countries.
For reference: International Anti-Corruption Academy (IACA) is an international intergovernmental organization headquartered in Austria, established to train specialists, conduct research, and promote international cooperation in the field of anti-corruption. The Academy brings together member states and partner organizations from around the world.
In order to enhance the expert capacity of the Supreme Audit Chamber of the Republic of Kazakhstan, a group of mid and senior-level officials of the institution underwent short-term specialized training in the Republic of Korea.
The working visit of the Kazakhstani delegation to the city of Seoul took place on April 6-17 by the invitation of the Korean side. The professional program was organized by the Audit and Inspection Training Institute (AITI) and the Korea International Cooperation Agency (KOICA).
During the two-week training, participants studied the history of development, the constitutional and legislative status of the Supreme Audit Institution of Korea, local standards and procedures for conducting audit activities, as well as methodologies such as documentary audit, field audit, delegated audit, and others. A performance audit in the public transport sector of Korea was examined as a case study. Its results led to a revision of approaches to such audits: the focus shifted from identifying violations already committed to deeper control of technical stages prior to the start of construction.
Representatives of the Supreme Audit Chamber also became acquainted with Korean systems of financial audit and evaluation of the effectiveness of budget programs. In particular, the evolution of Korea’s budget system was examined in detail: from line-item expenditure control to the modern program-target approach (Performance-Based Budgeting), where not only the spending of funds is assessed, but also the achievement of specific results based on established KPIs. At the same time, auditors in Korea pay particular attention to why unspent funds are carried over to the next fiscal year, how reserve funds are used, and whether project costs are reduced in a timely manner when construction materials become cheaper.
Special attention was given to digital audit tools of the Republic of Korea. In particular, the following were studied: the Korean information and analytical system BARON, digital forensics methods for detecting financial violations and corruption, as well as measures to ensure cybersecurity in the financial sector. For the operation of the BARON system, a separate Data Analysis Center with a strong IT team has been established. It closely interacts with auditors by collecting, processing, and providing the necessary analytics for audits upon request. The data is generated through integration with 53 systems of 35 government agencies of Korea.
The training program was conducted on a bilateral basis. Kazakhstani delegation provided a detailed overview of the reforms being implemented in the system of state audit of Kazakhstan at the initiative of the President of the Republic of Kazakhstan, as well as of applied practices, introduced international standards, digital tools, and the development plan for 2026-2030. As part of a special presentation, key information about the Supreme Audit Chamber of the Republic of Kazakhstan was presented, including its constitutional status, structure, functions, powers, and main stages of development.
Following the training, the representatives of the Supreme Audit Chamber developed a thematic Action Plan aimed at adapting the best Korean practices to the conditions of Kazakhstan’s state audit system. Cooperation with the Board of Audit and Inspection of the Republic of Korea remains one of the priority areas of the international activities of the Supreme Audit Chamber of the Republic of Kazakhstan. The results of the visit will be applied in practice and will contribute to the further development of state audit in Kazakhstan.