In 2025, the Department of Internal State Audit for the city of Astana conducted 7 preventive controls with visits to control subjects, including:
- 3 inspections on compliance with the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” in public-interest entities;
- 4 inspections on compliance with the Law of the Republic of Kazakhstan “On Auditing Activities,” including 3 private audit organizations and 1 chamber of audit organizations.
Based on the results of the preventive controls conducted in public-interest organizations, violations were identified related to the failure to submit financial statements to the financial reporting depository. In these cases, the Department prepared administrative offense protocols. In addition, one of the control subjects was found to have no established accounting policy, which contradicts the requirements of the legislation, increases the risk of financial statement misstatements, weakens the internal control system, and reduces the transparency of financial information. Cases were also identified where transactions were not recorded in synthetic accounts using the double-entry method, which complicates the control of asset movements and impedes proper analytical accounting.
In a number of audit organizations, violations were identified, including the submission of unreliable data in quarterly and annual reports, as well as non-compliance with the procedure for conducting special-purpose audits—in particular, authorized bodies were not notified of the start of the audit within the established deadlines, which served as grounds for administrative liability.
Regarding the activities of the Chamber of Audit Organizations, instances were identified of untimely quality control over subordinate organizations, which led to non-compliance with audit standards and the Code of Ethics. It should be noted that this increases the risk of issuing unreliable audit opinions.
The Department will continue to carry out preventive control and monitoring of compliance with legislation in the field of accounting and auditing, as well as take measures within its competence to improve the quality of financial reporting.