Public relations related to state audit and financial control determines the powers and organization of activities of state audit and financial control bodies are regulated by the legislation of the Republic of Kazakhstan on state audit and financial control, which consists of the Law of the Republic of Kazakhstan
"On State Audit and Financial Control" and regulatory legal acts.
The Republic of Kazakhstan is a member of the international organization of the highest audit bodies INTOSAI, which publishes standards and guidelines. These international documents are implemented in the legislation of the Republic of Kazakhstan on state audit and financial control.
The purpose of the state audit is to increase the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector.
The Law of the Republic of Kazakhstan "On State Audit and Financial Control" establishes that state audit is the analysis, assessment and verification of the effectiveness of the management and use of budgetary funds, state assets, objects of state audit, related grants, state and state-guaranteed loans, as well as loans attracted under the guarantee of the state, including other budget-related activities based on a risk management system.
The state audit is carried out by the bodies of external state audit (the Supreme Audit Chamber and audit commissions) and internal state audit (the authorized body for internal state audit and the internal audit service).
These bodies conduct 3 types of state audit: efficiency audit, compliance audit and financial statements audit.