DISTINCTIVE FEATURES OF ORGANIZATION OF STATE AUDIT TYPES

At the current stage of the global development of inter-economic relations in the economy, Kazakhstan urgently needs to improve the mechanisms of influence of states on socio-economic issues. The introduction of state audit that meets international standards and includes an audit of financial statements, compliance and efficiency is also included in the Concept of a new budgetary policy of the Republic of Kazakhstan. The current model of government audit in Kazakhstan began in 2015 with the adoption of the Law of the Republic of Kazakhstan "About State Audit and Financial Control". In the studies carried out, many problematic issues of government audit are considered in depth: ways of introducing modern forms and types of audit and control, such as strategic audit, audit of the effectiveness of the use of budget funds, assessment of strategic plans of government agencies and the activities of the quasipublic sector and their impact on economic development. In general, state audit is seen as a holistic and independent assessment of the effectiveness of audit objects, covering not only financial issues, but also all areas of their activities with the presentation of effective recommendations based on identified deficiencies and proposals for risk management. This article discusses the theoretical foundations, models and types of governmental audit in the Republic of Kazakhstan, as well as the possibility of applying international experience in the development of the Kazakhstani model of governmental audit.

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ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

EurasianUnionScientists ◽

10.31618/esu.2413-9335.2021.6.82.1241 ◽

2021 ◽

Vol 6 (1(82)) ◽

pp. 65-68

Author(s):

M. Tuzubekova ◽

E. Parzu

Keyword(s):

Control Measures ◽

Financial Control ◽

Effective Management ◽

State Control ◽

Rational Use ◽

Audit Commission ◽

State Audit ◽

Parallel Control ◽

The Republic ◽

And Control

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

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Strategic Guidelines for the Modernization and Diversification of the Resort Town's Economy

SHS Web of Conferences ◽

10.1051/shsconf/20219303032 ◽

2021 ◽

Vol 93 ◽

pp. 03032

Author(s):

Ivan Antipin ◽

Roman Tikhonchuk

Keyword(s):

Economic Development ◽

Competitive Advantages ◽

Methodological Framework ◽

Urban District ◽

Distinctive Features ◽

Socio Economic Development ◽

The Republic ◽

Combination Of Methods ◽

And Control ◽

Further Development

The article is devoted to the study of strategic guidelines for diversification of production and modernization of the economy of a resort town on the example of the urban district of Yevpatoria of the Republic of Crimea. The competitive advantages, distinctive features of the draft Strategy for the socio-economic development of the urban district of Yevpatoria of the Republic of Crimea, including strategic guidelines for the modernization and diversification of the city's economy, necessary for its further development as a resort city, are formulated. The research methodological framework is based on the theoretical principles of strategic management, regional and municipal economy. This study is based on a comprehensive analysis of the draft strategy for the socio-economic development of the urban district of Yevpatoria of the Republic of Crimea by using a combination of methods: logical, dialectical, and also causal ones. The article is of interest to researchers, practitioners, including state and municipal officials dealing with the formation (development and updating), as well as the implementation and control over the implementation of strategies for the socio-economic development of territories and other stakeholders.

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Modeling of social and ecological-economic relations in the Republic of Armenia

Multivariate statistical analysis, econometrics and simulation of real processes ◽

10.33276/978-5-8211-0786-2-130-131 ◽

2020 ◽

Author(s):

Sona Sargsyan

Keyword(s):

Economic Relations ◽

Ecological Economic ◽

The Republic

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CRIMINAL LAW IN PROTECTION OF HEALTH FROM THE ABUSE OF DRUGS IN SERBIA

Knowledge International Journal ◽

10.35120/kij28061939m ◽

2018 ◽

Vol 28 (6) ◽

pp. 1939-1946

Author(s):

Miodrag Simović ◽

Dragan Jovašević ◽

Marina M. Simović

Keyword(s):

United Nations ◽

Criminal Law ◽

International Standards ◽

Individual State ◽

Criminal Sanctions ◽

Criminal Offenses ◽

Different Types ◽

The Republic ◽

To Come ◽

Practical Sense

Based on international standards adopted within the framework and under the Organisation of the United Nations, all national legislations recognise several different types and forms of criminal acts regarding misuse of narcotics. It is the matter of various activities of unauthorized production, traffic and other forms of inciting or enabling others to come into possession of narcotics for immediate use, which seriously endangers the health and life.Depending on the needs of each individual state, the distinction is made between the offenses, for the perpetrators are given different types and measures of penalties and other criminal sanctions. A similar situation exists in the Republic of Serbia.The paper analyzes the system of criminal offenses in various types and forms of manifestation in the theoretical and practical sense for whose offenders that are prescribed serious criminal sanctions.

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Trade and Economic Relations between the Republic of Tajikistan and the Islamic Republic of Afghanistan

SSRN Electronic Journal ◽

10.2139/ssrn.2943864 ◽

2013 ◽

Cited By ~ 1

Author(s):

Khodjamakhmad Umarov

Keyword(s):

Islamic Republic ◽

Economic Relations ◽

The Republic

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Audit Practices of PricewaterhouseCoopers

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2000.19.2.176 ◽

2000 ◽

Vol 19 (2) ◽

pp. 176-182 ◽

Cited By ~ 72

Author(s):

Barry N. Winograd ◽

James S. Gerson ◽

Barbara L. Berlin

Keyword(s):

The United States ◽

International Federation ◽

International Standards ◽

Certified Public Accountants ◽

American Institute ◽

Distinctive Features ◽

International Firms ◽

New Development ◽

Auditing Standards ◽

Audit Approach

This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).

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The external economic relations of the republic of Cyprus

The Round Table ◽

10.1080/00358539408454191 ◽

1994 ◽

Vol 83 (329) ◽

pp. 47-60

Author(s):

Rodney Wilson

Keyword(s):

Economic Relations ◽

The Republic ◽

Republic Of Cyprus

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Effect of Integrated Neuromuscular Exercise in Physical Education Class on Health-Related Fitness in Female Children

Healthcare ◽

10.3390/healthcare9030312 ◽

2021 ◽

Vol 9 (3) ◽

pp. 312

Author(s):

Marijana Sinđić ◽

Draženka Mačak ◽

Nikola Todorović ◽

Bianka Purda ◽

Maja Batez

Keyword(s):

Physical Education ◽

Muscular Fitness ◽

Female Children ◽

Before And After ◽

Health Related ◽

The Republic ◽

Almost All ◽

And Control ◽

Cardiorespiratory Endurance ◽

Health Related Fitness

Integrated neuromuscular training (INT) showed benefits for improving fundamental movement skills (FMS). However, the INT health-related fitness (HRF) effects are lacking. The current study aimed to determine the effects of INT implemented during physical education (PE) in a primary school in the Republic of Serbia on HRF in female children. The sample consisted of 72 healthy girls who were divided into the intervention (EG: n = 37; mean ± SD: age = 8.17 ± 0.31) and control (CG: n = 35; age = 8.11 ± 0.31) groups. The EG and CG performed the INT program and traditional PE activities two times per week within the first ~15 min of PE class, respectively. The Fitnessgram battery tests assessed the HRF (body composition, cardiorespiratory endurance, muscular fitness, and flexibility) before and after the program. After eight weeks, the EG significantly reduced all fat measures, while the CG decreased only triceps skinfold but to a smaller extent (F = 5.92, p < 0.02, ŋ2 = 0.09). Both groups significantly improved the performance of almost all muscular fitness tests (curl-ups, trunk lift, push-ups); however, the EG increased the push-ups more than the CG (F = 9.01, p < 0.01, ŋ2 = 0.14). The EG additionally improved the modified pull-ups (F = 14.09, p < 0.01, ŋ2 = 0.19) and flexed arm hang (F = 28.82, p < 0.01, ŋ2 = 0.33) tests. The flexibility and cardiorespiratory endurance of both groups did not significantly change after eight weeks. This approach of exercise showed positive acceptance and relatively good results after only eight weeks.

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The Impact of Socially Responsible Reporting on Successful Corporate Operations

Organizacija ◽

10.2478/orga-2013-0007 ◽

2013 ◽

Vol 46 (2) ◽

pp. 47-54 ◽

Cited By ~ 1

Author(s):

Anton Peršič ◽

Mirko Markič

Keyword(s):

Research Method ◽

Quantitative Research ◽

Socially Responsible ◽

The Real Estate ◽

Construction Market ◽

Responsible Conduct ◽

The Republic ◽

And Control ◽

The Impact ◽

A Company

The aim of our research was to study the impact and purpose of the reporting on socially responsible conduct on the success of corporate operations. The data and information were gathered with the quantitative research method, whereas the instrument for gathering them was a questionnaire that was distributed among 759 large and medium sized organisations from the field of market services in the Republic of Slovenia. We have established that activities aimed at socially responsible conduct are directly connected with the success of corporate operations, especially the revenue (p = 0.001), the profit of a company (p = 0.000), operational growth (p = 0.007) and operational economy (p = 0.002), and are typical for organizations with a larger number of employees (p = 0.032). In this regard, the real estate and construction market activities received the lowest scores. Research results provide theoretical as well as practical benefits for everyone dealing with the planning, implementation and control of sustainable development, as well as socially responsible conduct within the organization.

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