One of the forms of interaction between the state and business is preventive control, the conduct of which is regulated by the Entrepreneurial Code of the Republic of Kazakhstan.
The bodies of the Ministry of Finance carry out preventive control with a visit to the subject of control on compliance with legislation in the field of audit activities, appraisal activities, accounting and financial reporting in accordance with the lists of subjects of preventive control approved by the Minister of Finance.
According to the current legislation, all inspections are registered with the bodies of legal statistics and special records of the General Prosecutor's Office of the Republic of Kazakhstan.
In the first half of 2025, the Department of Internal State Audit in the Akmola region carried out preventive controls in the Municipal state enterprise on the right of economic management at the Sandyktau Su under the department of housing and communal services, passenger transport and highways of Sandyktau district, Aksai Dan LLP, where violations were established in the formation of financial statements in the amount of over 102 million tenge, as well as violations in the timing of reporting in accordance with the requirements of the legislation on financial reporting.
Based on the results of the control, the control subjects introduced prescriptions to eliminate the identified violations.
Measures taken in the field of preventive control make it possible to direct the efforts of the state to prevent the prevention of violations, provide independence to eliminate violations, reduce the administrative burden, and increase the level of trust between business and the state.