ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 14, 2021 No. 677

About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control"

I ORDER:

1. Bring in the order of the Minister of Finance of the Republic of March 19, 2018 No. 392 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 16689) the following changes and amendments:

state preamble in the following edition:

"According to the subitem 8) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" I ORDER:";

in the Rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control approved by the specified order:

state Items 1 and 2 in the following edition:

"1. These rules of carrying out internal state audit and financial control by authorized body on internal state audit and financial control (further – Rules) are developed according to the subitem 8) of article 14 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and determine procedure for carrying out internal state audit and financial control by authorized body by internal state audit and financial control.

Internal state audit consists of the interconnected stages determined by Item 1 of article 17 of the Law.

2. In Rules the following basic concepts are used:

1) auditor proofs – actual data taking into account their legality, reliability and admissibility on the basis of which statutory auditors establish availability or lack of violations and (or) shortcomings of work, and also other materials confirming the facts stated in the audit report;

2) audit procedures – the actions performed during the auditor action according to the program of audit necessary for goal achievement of auditor action;

3) auditor action – complex of the actions directed to preparation, carrying out, report layout and the conclusions following the results of internal state audit;

4) person responsible for holding auditor action – the official of department of authorized body and its territorial subdivisions to who obligations on control of the organization and carrying out internal state audit are assigned;

5) the financial reporting – information on financial position, financial results of activities and changes of financial position of objects of the state audit and financial control (further – object of the state audit) which forms and amounts are determined by the central authorized body by budget implementation if other is not provided by legal acts of the Republic of Kazakhstan;

6) materials of the state audit and financial control – the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;

7) group of the state audit – two and more participants of auditor action (the state auditor(s), the assistant(s) to the statutory auditor, if necessary the involved experts in the corresponding profile);

8) the head of group of the state audit – the statutory auditor heading group of the state audit, determined by the head of body of internal state audit;

9) the instruction – the act of department of authorized body, obligatory for execution, and its territorial subdivisions sent to objects of the state audit for elimination of the revealed violations of the law of the Republic of Kazakhstan and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;

10) the scale of internal state audit – the list of questions, the period and term of carrying out internal state audit;

11) bodies of internal state audit and financial control (further – bodies of internal state audit) – authorized body on internal state audit and financial control (further – authorized body) and its territorial subdivisions, services of internal audit of the central state bodies, except for services of internal audit of National Bank of the Republic of Kazakhstan, local executive bodies of areas, cities of republican value, the capital, service of internal audit of departments of the central state bodies (during creation), the services of internal audit of subordinated territorial authorities of the Ministry of Internal Affairs of the Republic of Kazakhstan created at the discretion of the first head within the number of staff (further – services of internal audit);

12) the program of carrying out internal state audit (the program of audit) – in details developed document constituted individually on each object of the state audit (except for counter check), the containing list of the questions which are subject to internal state audit;

13) the plan of carrying out internal state audit (further – the plan of audit) – the document developed on the basis of data of preliminary studying of object of the state audit, including the term of holding auditor action, necessary resources, objects of the state audit and routes.";

7, of 8, of 9, 10 and 11 to state Items in the following edition:

"7. Internal state audit is booked on the basis of the list of objects of the state audit of the department for the corresponding year (further – the list of objects of the state audit) created according to article 18 of the Law.

Unplanned audit by department and its territorial subdivisions is carried out according to Item 5 of article 18 of the Law.

Unplanned audit by department and its territorial subdivisions according to claims to actions (failure to act), decisions of the customer, the organizer of public procurements, the single organizer of public procurements, the commissions, the expert, the single operator in the field of public procurements is carried out after ten working days after execution by object of the state audit of the notification on elimination of the violations revealed by results of the cameral control directed according to the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 to No. 598 "About approval of Rules of carrying out cameral control" (it is registered in the Register of state registration of regulatory legal acts at No. 12599).

8. The structure of group of the state audit includes the head of group of the state audit, statutory auditors and assistants to statutory auditors of department and its territorial subdivisions, statutory auditors of service of internal audit participating in holding auditor action and also in need of the expert(s).

9. Department and its territorial subdivisions perform the following types of the state audit:

1) financial records audit – assessment of reliability, justification of the financial reporting, financial accounting and financial condition of object of the state audit;

2) compliance audit – assessment, observance check by object of the state audit of regulations of the legislation of the Republic of Kazakhstan, and also acts of the subjects of the quasi-public sector adopted for their realization.

10. Within internal state audit by department and its territorial subdivisions are performed according to item 4 of article 17 of the Law.

11. Department and its territorial subdivisions perform the analysis, generalization and systematization of the violations and shortcomings revealed by results of the state audit.";

15, of 16, of 17, of 18, of 19, 20 and 21 to state Items in the following edition:

"15. Department and its territorial subdivisions, according to Item 9 of article 18 of the Law, approve the lists of objects of the state audit and amounts of budgetary funds and assets covered by the state audit and also fulfill questions of conducting joint, parallel checks with bodies of external state audit.

16. The list of objects of the state audit affirm for the corresponding financial year the head of department according to Item 2 of article 18 of the Law.

The list of objects of the state audit of department is developed and affirms till December 10 of the year previous planned and within three calendar days from the date of their approval go to services of internal audit.

The approved list of objects of the state audit of department, and also change to it within five calendar days from the date of their approval is placed on Internet resource of department taking into account observance of the mode of privacy, the office, commercial or protected by the law other secret according to the Instruction for providing the mode of privacy in the Republic of Kazakhstan approved by the order of the Government of the Republic of Kazakhstan of March 14, 2000 No. 390-16s "About approval of the Instruction for providing the mode of privacy in the Republic of Kazakhstan" (further – the Instruction).

17. Department and its territorial subdivisions within three working days from the date of approval of the list of objects of the state audit sends it to Calculating committee, audit committees, authorized body in the field of legal statistics and special accounting.

18. Modification of the list of objects of the state audit of department is allowed regarding exception of objects of the state audit in the presence of documents (materials) confirming the bases of modification.

In case of exception of certain auditor action of the list of objects of the state audit, person responsible for holding auditor action of territorial subdivision of department introduces to the head of territorial subdivision the service record with the corresponding reasons, and person responsible for holding auditor action of department – to the head of department. After consideration of the service record the territorial subdivision within two working days sends department the letter with reasons.

Following the results of consideration of the service record of person responsible for holding auditor action of department or the letter of territorial subdivision by the head of department within two working days the decision on exception of auditor action of the list of objects of the state audit is made.

19. Department and its territorial subdivisions on permanent basis carry out monitoring of execution of the approved list of objects of the state audit.

20. Department and its territorial subdivisions on quarterly basis carry out monitoring of changes of lists of objects of the state audit of Calculating committee and audit committees.

21. Following the results of the accounting period information on execution of the list of objects of the state audit is provided to the first head of department and its territorial subdivisions.";

1) of Item 28 to state the subitem in the following edition:

"1) is carried out by the analysis of sources of information for preliminary action research of object of the state audit according to the approximate list of the questions studied by department and its territorial subdivisions during preliminary action research of object of the state audit according to appendix 1 to these rules;";

the paragraph one of Item 29 to state in the following edition:

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