Methodology and consultation: fundamental principles of audit material quality

The Committee has completed its scheduled assessment of the Internal Audit Service of the Akimat of Zhambyl Region for the year 2024.

According to the results of the assessment, the Service’s performance was rated as effective, with a score of 82%.

However, several shortcomings were identified in the Service’s work, including the lack of proper risk analysis when selecting audit targets, as well as the need to ensure the independence and objectivity of internal audit activities.

The Committee recommended ensuring compliance with the principles of independence and objectivity, taking measures to improve staff qualifications—particularly in the application of risk-based approaches during audit planning—and strengthening the role of the Internal Audit Service to become an effective component of the internal control system. This would enable it to respond promptly to issues in the region’s socio-economic development and to ensure the implementation of effective recommendations.

To enhance the effectiveness of internal audit services, the Committee also provided consultative and methodological support to the Service’s staff.