Every year, starting from October, the planning, analysis, reporting, and quality control division of the Internal State Audit Department for the city of Astana carries out the work of forming the list of state audit objects for the upcoming year. This work is carried out in accordance with the Law of the Republic of Kazakhstan "On State Audit and Financial Control."
The list is formed based on the Risk Management System (RMS), which allows for assessing the risk level of each potential audit object and classifying it into one of three groups: "high," "medium," or "low" risk.
The following indicators are taken into account when calculating the risk level:
Based on these indicators, each object is assigned a score, according to which its risk group is determined. The draft list includes objects with high and medium levels of risk. After approval by the Audit Commission, the list is finalized.
The formed list includes the distribution of objects by sectors (education, healthcare, culture, housing and utilities, joint-stock companies and limited liability partnerships, etc.), types and kinds of audit, timelines for conducting audits, planned coverage amounts, as well as indication of the responsible departments of the Internal State Audit Department.