Improving the Expert Аnd Analytical Activities of the External State Audit Bodies: the Case of Foreign Experience in the Sphere of Tourism

To ensure the efficient use of public funds and national resources, it is necessary to develop and improve the expert and analytical activities of external state audit bodies.Improving the financial management and fiscal responsibility of countries is particularly facilitated by increased transparen...

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Bibliographic Details
Published in:Montenegrin journal of economics 2023-07, Vol.19 (3), p.179-189
Main Author: Sembiyeva, Lyazzat
Format: Article
Language:English
Subjects:
Audit quality
Auditing
Budgets
Ecotourism
Efficiency
Financial management
Management audits
Mathematical models
Performance evaluation
Performance management
Research & development expenditures
Risk assessment
Strategic management
Tourism
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Summary:To ensure the efficient use of public funds and national resources, it is necessary to develop and improve the expert and analytical activities of external state audit bodies.Improving the financial management and fiscal responsibility of countries is particularly facilitated by increased transparency and accountability in the management of public finances. In order to strengthen the budget process, it is necessary to strengthen the state financial control and audit.In this context, the expert and analytical activities of external state audit bodies are of particular importance and require detailed consideration. It should be noted that in the scientific literature of Kazakhstan, the expert and analytical activities of external state audit bodies have not been sufficiently studied.It is also worth considering the practical aspect of using expert-analytical procedures when conducting a state audit. In addition, it is worth paying attention to foreign experience in conducting expert and analytical work using mathematical models, risk analysis. This paper discusses the practical aspect of the use of expert-analytical procedures in the conduct of state audit, as well as foreign experience in conducting expert-analytical work using mathematical models, risk analysis.The result of the study was the development of recommendations for improving the expert and analytical activities of external state audit bodies, taking into account foreign experience
ISSN:1800-5845
1800-6698
DOI:10.14254/1800-5845/2023.19-3.18