The Ministry of Finance of the Republic of Kazakhstan has approved the first Concept for the Development of Internal State Audit through 2030—a strategic document defining a new stage in the evolution of the internal state audit system. The adoption of this Concept marks a significant milestone in the development of public administration and signifies a transition to a modern internal state audit model based on risk prevention, a risk-based approach, digital technologies, and data analytics
The effectiveness of the implemented reforms is already borne out by the results. In the first half of 2026, compared to the same period in 2025, the number of audit engagements decreased by 7%, while the total value of identified financial irregularities rose by 76%. At the same time, the volume of budget funds subject to preventive measures—taken without conducting an actual audit—more than doubled, rising from 200 billion tenge to 500 billion tenge. This trend signals a shift toward "smart auditing," which enables more precise risk identification while reducing the overall oversight burden.
The concept aims to enhance the efficiency of public finance utilization, the quality of public administration, and the transparency of budget processes. As Madi Takiev, Minister of Finance of the Republic of Kazakhstan, noted, the development of internal state audit today requires not only oversight but also the creation of mechanisms that enable the timely identification of risks and the making of proactive management decisions.
"The future of state audit lies in technology, high-quality data, and the prevention of irregularities. Our task is to ensure the efficient use of public resources and to boost public confidence in the financial management system." Implementation of the Concept will enable the creation of a modern internal state audit system that aligns with best international practices and supports the Republic of Kazakhstan’s sustainable development goals.
Kazakhstan is becoming one of the first countries in the region to formulate a long-term development strategy for internal state audit with a focus on digitalization. The full version of the Concept is available on the official website of the Internal State Audit Committee (https://www.gov.kz/memleket/entities/kvga/documents/details/1049460?lang=ru).
