In the sphere of state audit and financial control, preventive control involving visits to the subject (object) of control and supervision should be considered not only as a form of control but also as a mechanism for preventing violations and providing methodological assistance to control objects.
The main goal of preventive control is not to identify violations for the sake of applying sanctions, but to prevent financial violations, improve the efficiency of budget fund usage, and assist entities of the quasi-state sector and other control objects in complying with the requirements of the budget and other legislation of the Republic of Kazakhstan.
During preventive control, specialists from the state audit and financial control body visit the control object, study specific issues of financial and economic activity, analyze potential risks, and provide clarifications on the application of legal norms. Special attention is paid to issues of budget planning and execution, accounting, public procurement, management of state assets, and compliance with financial discipline.
An important feature of preventive control is its preventive nature. Identified shortcomings and violations are considered as grounds for taking measures to eliminate them and prevent their recurrence in the future. The control object is given the opportunity to independently take the necessary measures to bring its activities into compliance with legal requirements.
Preventive control also performs a consultative function. Specialists explain the requirements of regulatory legal acts, draw attention to the most common errors and risks, and provide recommendations for improving internal financial management and control processes.
This approach contributes to increasing the legal and financial literacy of officials, strengthening financial discipline, and forming an effective system of internal control. As a result, the likelihood of violations is reduced, preventing the inefficient use of budget funds and financial losses.
Thus, preventive control with visits to the subject (object) of control and supervision in the system of state audit and financial control is not a punitive measure, but an effective tool for preventing violations, improving the quality of state resource management, and providing practical assistance to control objects in ensuring the legality, transparency, and efficiency of their activities.