On approval of the General Standards of State Audit and Financial Control and invalidation of Decree of the President of the Republic of Kazakhstan dated April 7, 2009 No. 788 "On Approval of Standards of State Financial Control"

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On approval of the General Standards of State Audit and Financial Control and invalidation of Decree of the President of the Republic of Kazakhstan dated April 7, 2009 No. 788 "On Approval of Standards of State Financial Control"

Decree of the President of the Republic of Kazakhstan dated January 11, 2016 No. 167.

In accordance with subparagraph 1) I HEREBY DECREE paragraph 2 of Article 8 of the Law of the Republic of Kazakhstan dated November 12, 2015 "On State Audit and Financial Control":

1. To approve the attached General Standards of State Audit and Financial Control.

2. To invalidate the Decree of the President of the Republic of Kazakhstan dated April 7, 2009 No. 788 "On approval of Standards of State Financial Control" (SAPP of the Republic of Kazakhstan, 2009, No. 19, Article 165).

3. This Decree shall enter into force upon the expiration of ten calendar days after the date of its first official publication.

President

Republic of Kazakhstan

N. NAZARBAYEV

Approved by Decree of the President of the Republic of Kazakhstan on January 11, 2016 No. 167

GENERAL Standards of Government Audit and Financial Control1. General provisions

1. These General Standards of State Audit and Financial Control (hereinafter referred to as the General Standards) have been developed in accordance with subparagraph 1) paragraph 2 of Article 8 of the Law of the Republic of Kazakhstan dated November 12, 2015 "On State Audit and Financial Control" (hereinafter – the Law on State Audit), taking into account the principles of international standards of state audit and financial control.

2. The General Standards contain fundamental requirements for the activities of state audit and financial control bodies in order to ensure the effectiveness, consistency and objectivity of conducting state audit and financial control.

3. Common standards include the following standards:

1) "Independence";

2) "Ethics";

3) "Objectivity";

4) "Professional competence";

5) "Professional judgment";

6) "Accountability";

7) "Reliability";

8) "Transparency";

9) "Glasnost";

10) "Confidentiality";

11) "Mutual recognition of the results of the state audit";

12) "Management";

13) "Quality control".

4. General standards are mandatory for application by state audit and financial control bodies, individuals and legal entities involved in conducting state audit and financial control.

5. The objects of state audit and financial control include state bodies, state institutions, quasi–public sector entities, as well as recipients of budget funds (hereinafter referred to as objects of state audit and financial control).

2. The Independence Standard

6. The purpose of the Independence Standard is to ensure the impartiality, objectivity, reliability of assessments and recommendations of state audit and financial control bodies, state auditors, and the inadmissibility of any interference that encroaches on their independence in carrying out their activities.

7. The bodies of state audit and financial control, state auditors, in all matters related to the implementation of state audit and financial control, are independent of the objects of state audit and financial control, protected from external influences, orders and interventions.

8. The bodies of state audit and financial control, state auditors are functionally, organizationally and financially independent from the objects of state audit and financial control.

9. State audit and financial control bodies and state auditors do not allow any actions that limit their independence and objectivity.

10. The State audit and financial control bodies carry out state audit and financial control in accordance with their approved lists of objects of state audit and financial control for the relevant year.

11. It is not allowed to interfere in the activities of state audit and financial control bodies by choosing the subject, the object of state audit and financial control, the procedures used, the nature and volume of audit evidence, the scale of the state audit, the methods of forming the list of objects of state audit and financial control, its conduct, compilation and dissemination of documents adopted based on the results of the state audit (hereinafter – documents), mechanisms for implementing the results of the state audit, as well as any actions that may affect the independence and objectivity of state auditors for political, ideological, religious and other reasons.

12. Judgments, revealed facts, conclusions, conclusions and recommendations of state audit and financial control bodies, state auditors must be impartial, objective, reliable, competent, reliable and be such for third parties.

13. When exercising their powers and official duties, State auditors maintain independence from the objects of state audit and financial control, and from any external influence that undermines their independence.

14. The State audit and financial control bodies are provided with the necessary and sufficient labor, financial, and logistical resources, which they manage independently in accordance with the procedure established by law. State control and supervision over the financial activities of the Supreme Audit Chamber of the Republic of Kazakhstan are carried out by state bodies with the consent or on behalf of the President of the Republic of Kazakhstan.

The footnote. Paragraph 14 is in the wording of the Decree of the President of the Republic of Kazakhstan dated November 26, 2022 No. 5.

15. State audit and financial control facilities ensure free, timely and necessary access of state audit and financial control bodies to all documents and information, including to state and other information systems.

16. State audit and financial control bodies may cooperate with government bodies, local representative and executive bodies, organizations and their associations, as well as bodies of other States and their international associations.

3. The "Ethics" standard

17. The purpose of the Ethics Standard is to ensure that government auditors comply with ethical requirements and principles of professional conduct.

18. Ethical standards include ethical requirements for civil servants stipulated by the legislation of the Republic of Kazakhstan on civil service, as well as special requirements stipulated by the legislation of the Republic of Kazakhstan on state audit and financial control.

19. The conduct of state auditors and approaches to conducting state audit and financial control should exclude any actions that may lead to suspicion and accusations of non-compliance with ethical requirements and principles of professional conduct.

20. The independence of state audit and financial control bodies and state auditors does not prevent the maintenance of friendly relations with the object of state audit and financial control.

21. In case of conflict situations, State auditors should act in accordance with the rules of professional ethics of state auditors.

22. Government auditors should adhere to generally accepted moral and ethical standards during off-duty hours and avoid cases of antisocial behavior.

23. State auditors should be independent of the opinion of the subject of state audit and financial control, the influence of public opinion, their actions should not give rise to justified criticism from society, prevent prosecution for criticism, use constructive criticism to eliminate shortcomings and improve their professional activities.

4. The "Objectivity" standard

24. The objective of the "Objectivity" Standard is to ensure the impartial conduct of state audit and financial control by state auditors and to avoid compromises in terms of its quality.

25. When conducting state audit and financial control, State auditors must be objective. Audit reports should be based solely on data and documents (materials and information) collected directly at the state audit and financial control facility, as well as obtained from other reliable sources in compliance with the legislation of the Republic of Kazakhstan and in accordance with the standards of state audit and financial control.

26. It is prohibited to conduct state audit and financial control in the event of a conflict of interest.

27. It is prohibited to conduct state audit and financial control by state auditors:

1) being close relatives, relatives or trusted persons of the head, chief of staff, chief accountant or other person exercising their powers, founder, participant or shareholder of the object of state audit and financial control;

2) who worked in the object of state audit and financial control or were close relatives, relatives or trusted persons of the head, chief of staff, chief accountant or other person exercising their powers, the founder, participant or shareholder of the object of state audit and financial control during the period under review;

4. The "Objectivity" standard

24. The objective of the "Objectivity" Standard is to ensure the impartial conduct of state audit and financial control by state auditors and to avoid compromises in terms of its quality.

26. It is prohibited to conduct state audit and financial control in the event of a conflict of interest.

27. It is prohibited to conduct state audit and financial control by state auditors:

3) from among the founders, participants or shareholders, officials of the object of state audit and financial control who have personal property interests in it.

The footnote. Paragraph 27 as amended by Decree of the President of the Republic of Kazakhstan dated January 18, 2021 No. 495 (effective from the date of its first official publication).

28. In order to preserve the independence and objectivity of state auditors performing state audit and financial control, it is necessary to change the objects of state audit and financial control for which the state audit was conducted by this state auditor.

29. If there are grounds specified in paragraph 27 of these General Standards, the state auditor is subject to transfer to another object of state audit and financial control.

5. The "Professional Competence" standard

30. The purpose of the Professional Competence Standard is to maintain the proper professional level of state auditors for the effective implementation of state audit and financial control.

31. State auditors must have the education, professional skills, knowledge and experience to effectively carry out state audit and financial control.

32. In order to obtain a comprehensive and objective description of the professional, business qualities and potential capabilities of state auditors, they are certified in accordance with the procedure established by the legislation of the Republic of Kazakhstan on state audit and financial control.

33. State audit and financial control are carried out by State auditors, whose level of professional knowledge, skills and experience collectively correspond to the nature, scale and complexity of state audit and financial control.

34. State auditors show proper qualifications throughout all stages of state audit and financial control, from the formation of a list of objects of state audit and financial control, a preliminary study of the object of state audit and financial control to the monitoring of recommendations given in the audit report and sent for mandatory execution of regulations.

35. The professional knowledge and skills of State auditors are improved through continuous professional training and self-education, as well as periodic organization of training, retraining and advanced training of state auditors. The state audit and financial control bodies create the necessary conditions for training, advanced training and retraining of personnel.

6. The "Professional Judgment" standard

36. The purpose of the Professional Judgment Standard is to ensure quality at all stages of government audit and financial control.

37. Professional judgment is applied in the implementation of state audit and financial control and other activities of state audit and financial control bodies.

38. Government auditors should make professional judgments on matters that may be significant in nature.

39. Government auditors should take into account the main aspects of the significance of the work to be done, including quantitative and qualitative factors such as the purpose, scope, subject matter, and criteria of government audit and financial control.

40. Based on professional judgment, government auditors should conduct government audits and financial controls in a manner that reduces risk to an acceptable level while providing reasonable assurance about the sufficiency, acceptability and reliability of audit evidence.

41. Government auditors use professional judgment in determining whether there are risks of fraud, including in determining whether the identified misrepresentation and non-compliance with the requirements of regulations and legal acts were due to fraud or error.

42. Professional judgment is interconnected with competence, which allows you to make a proper judgment. Professional judgment and competence together imply the use of a set of knowledge, skills and experience of all persons involved in conducting public audit and financial control.

43. Professional judgment is used in determining the nature, type, and method of collecting and ensuring the quality of the audit evidence collected, which serves as the basis for the conclusions, conclusions, and recommendations of the state audit and financial control authorities.

7. The "Accountability" standard

44. The purpose of the Accountability Standard is to ensure that information, documentation and reports on the activities of state audit and financial control bodies are presented to users (hereinafter referred to as information), including the public.

45. State audit and financial control bodies conduct state audit and financial control, and carry out other activities in accordance with their assigned functions and tasks, including the requirements of state audit and financial control standards, while respecting the principle of accountability through the provision of information.

46. State audit and financial control bodies provide comprehensive, reliable information to the President of the Republic of Kazakhstan, the Kurultai of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, heads of state bodies, maslikhats and akims of the capital, regions, cities of republican significance, districts (cities of regional significance) on the exercise of their powers and the achievement of expected results in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

The footnote. Paragraph 46 as amended by Decree of the President of the Republic of Kazakhstan dated 07/01/2026 No. 1337.

47. State audit and financial control bodies and state auditors initiate and conduct the required state audit and financial control, focusing their efforts on risk areas, and ensure the timeliness and quality of documents.

48. The state audit and financial control authorities provide information to users and the public, respecting the confidentiality of audit evidence and other information in accordance with the requirements of the legislation of the Republic of Kazakhstan on state secrets, including the requirements of the standards of state audit and financial control.

49. The State audit and financial control bodies, when involving organizations and individuals in the implementation of state audit and financial control, ensure compliance with the principle of accountability.

50. State audit and financial control bodies use effective methods of accountability management, including reporting on the use of budget funds, assets of the state and quasi-public sector entities, related grants, government and state-guaranteed loans, as well as loans secured by the state, conducting mutual audits by senior financial control bodies of equal standing, and other types of independent assessment. their activities, as well as support for feedback from users of the information.

8. The "Reliability" standard

51. The purpose of the "Reliability" Standard is to provide all users of documents of state audit and financial control bodies with reliable information contained therein.

52. Government auditors should use reliable information that is based on audit evidence.

53. At the same time, state auditors need to determine the reliability of the information provided by the objects of state audit and financial control.

54. The State audit and financial control bodies ensure the reliability of the information included in the documents they accept based on the results of the state audit.

9. The Transparency Standard

55. The purpose of the Transparency Standard is to ensure that government audit and financial control are carried out openly, ensuring transparency and trust in their activities from users of documents, including the public, by providing reliable, clear and relevant information about their status, powers, strategy, activities and their effectiveness, as well as financial management.

56. The list and content of disclosed information and documents, including the submission of documentation on external requests, are determined in accordance with the requirements of the legislation of the Republic of Kazakhstan on state secrets, including the requirements of the standards of state audit and financial control.

57. State audit and financial control bodies, while ensuring transparency of their activities, must comply with confidentiality requirements, clearly defining further procedures for providing access to information and information constituting state secrets, official, commercial or other legally protected secrets.

58. State audit and financial control bodies and state auditors ensure the openness and clarity of audit procedures performed at all stages of state audit and financial control and the methodology used.

59. Information on the involvement of organizations and individuals (specialists and experts) in conducting state audit and financial control should be included in the audit documentation and relevant documents of state audit and financial control bodies.

60. The State audit and financial control bodies must inform the public about access to information and the results of the State audit and financial control.

61. State audit and financial control authorities use effective ways to provide users with access to documents.

62. The state audit and financial control bodies and state auditors ensure the reliability of the disclosed information.

10. The Glasnost Standard

63. The purpose of the Glasnost Standard is to ensure the implementation of the democratic foundations of economic management, increase the effectiveness of state audit and financial control, and protect society from corruption and other offenses.

64. The state audit and financial control bodies carry out their activities openly by mandatory publication of the results of the state audit in compliance with the requirements of the legislation of the Republic of Kazakhstan on state secrets.

65. The Glasnost Standard is implemented for the public by posting documents and other information about the activities of state audit and financial control bodies in the media, on the Internet resources of state audit and financial control bodies, holding press conferences, briefings and other public events.

66. The Glasnost standard is implemented taking into account compliance with the requirements specified in section 9 of these General Standards.

11. The "Confidentiality" Standard

67. The purpose of the Confidentiality Standard is to ensure the safety and non-disclosure of information related to state secrets, official, commercial or other legally protected secrets obtained during state audit and financial control.

68. State audit and financial control bodies and state auditors, in cases prescribed by law, ensure the safety of information obtained during the implementation of state audit and financial control and limited access to it.

69. The information requested by the state audit and financial control bodies and state auditors is used only for the purposes of state audit and financial control.

70. State auditors are not entitled to receive direct or indirect personal benefits from information obtained during the implementation of state audit and financial control.

71. State auditors do not have the right to disclose information regarding any aspects of state audit and financial control.

72. After the documents are accepted, the heads of the state audit and financial control bodies and (or) their authorized officials may provide information regarding the results of the conducted state audit.

12. The standard "Mutual recognition of the results of the state audit"

73. The purpose of the Standard "Mutual Recognition of State Audit Results" is for State audit and financial control bodies to recognize the results of state audits conducted by other state audit and financial control bodies, subject to compliance with State audit and financial control standards.

74. Mutual recognition of the results of the state audit is carried out in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control.

13. The Management Standard

75. The purpose of the Management standard is to form a workable group of state audit and financial control, to ensure the organization and supervision of its work in order to achieve the goals of state audit and financial control, including control by higher-level officials of state audit and financial control bodies over the conduct of state audit and financial control by state auditors objectively and in full.

76. State auditors carry out proper management of their activities to ensure the quality, cost-effectiveness, efficiency and effectiveness of state audit and financial control.

77. Responsibilities between the officials responsible for the state audit and its conduct should be clearly distributed.

78. Government auditors should ensure their continuous professional development in order to maintain their knowledge and skills at the level necessary to manage the State Audit and Financial Control group.

79. All stages of the state audit and financial control, as well as quality control, are subject to management.

80. The activities of the audit group or individual state auditors at each stage of the state audit and financial control are carried out under the systematic supervision and supervision of higher-level officials.

81. Monitoring is carried out at all stages of the state audit and financial control, preparation of audit reports on its results, as well as in the process of implementing the results of the state audit.

82. The degree of supervision is determined depending on the complexity of the state audit and financial control, the level of qualification and professionalism of the State audit and financial control group or individual state auditors of the state audit and financial control body.

83. The heads of state audit and financial control bodies independently determine the forms and methods of supervision.

84. The content, methods of state audit and financial control, the completeness of the coverage of program issues, as well as the actions of state auditors to implement the state audit program are subject to mandatory monitoring.

85. Supervision includes instructing, informing about the most frequently encountered problems, monitoring the work done, resolving disputes in cases of disagreement in the State audit and financial control group, as well as making changes to the state audit plan and program.

14. The "Quality Control" standard

86. The purpose of the Quality Control Standard is to ensure that the activities of state audit and financial control bodies and the actions of state auditors comply with the standards of state audit and financial control.

87. The heads of the state audit and financial control bodies ensure the organization of quality control by constantly conducting checks of documents for compliance with the standards of state audit and financial control.

88. The need to double-check the results of the state audit in case of non-compliance with the requirements of the standards of state audit and financial control with a visit to the object of state audit and financial control is determined by the head of the state audit and financial control body.

89. The timing and duration of quality control are determined taking into account its efficiency and effectiveness.

90. Quality control is subject to all stages of auditing, expert and analytical activities of state audit and financial control bodies, all activities of state auditors, including materials (conclusions) issued based on the results of a state audit conducted by state auditors of internal state audit and financial control bodies engaged as specialists by law enforcement agencies and the court.

91. Quality control is carried out by state auditors who did not participate in this state audit and financial control.

92. The implementation of quality control and the monitoring process is entrusted to persons with appropriate qualifications, professional skills, sufficient and appropriate experience and authority in the body of state audit and financial control.

President

Republic of Kazakhstan

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