of September 24, 2026 No. 638
About introduction of amendments to some orders of the Ministry of Finance of the Republic of Kazakhstan
I ORDER:
1. Approve the enclosed list of some orders of the Ministry of Finance of the Republic of Kazakhstan to which changes are made.
2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after day of its first official publication;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
3. This order becomes effective after day of its first official publication.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
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It is approved The highest auditor chamber of the Republic of Kazakhstan |
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Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of September 24, 2026 , No. 638
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 597 "About approval of standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out internal state audit" (it is registered in the Register of state registration of regulatory legal acts at No. 12490) the following changes:
in Standard risk management system which is applied when forming the list of objects of the state audit and financial control for the corresponding year and carrying out internal state audit (further – Standard system), approved by the specified order:
4) of Item 3 to state the subitem in the following edition:
"4) objects of the state audit and financial control (further – objects of the state audit) – activities of state bodies, including management of public finances, the state, industry and budget programs, development plans for state bodies, development plans for the capital, area, city of republican value;";
to be reworded as follows appendix 2 to Standard system according to appendix 1 to this list.
2. Bring in the order of the acting minister of finance of the Republic of Kazakhstan of April 20, 2018 No. 480 "About approval of the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" (it is registered in the Register of state registration of regulatory legal acts at No. 16878) the following changes:
in the procedural standard of internal state audit and the financial control "Efficiency Evaluation of Activities of Services of Internal Audit" approved by the specified order:
state Item 2 in the following edition:
"2. The standard determines the purposes and methods of efficiency evaluation of activities of services of internal audit of the central state bodies, local executive bodies of the capital, areas, cities of republican value of departments of the central state bodies (during creation), the 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 – SVA), procedure for creation of the program of improvement of quality of internal state audit, except for services of internal audit of National Bank of the Republic of Kazakhstan and authorized body by regulation, control and supervision of the financial market and the financial organizations and special state bodies of the Republic of Kazakhstan.";
state Item 47 in the following edition:
"47. Unplanned assessment of authorized body is assessment which is not provided in planned and cameral procedures which is carried out according to the decision of the head of the authorized body or person fulfilling its duties in the presence of one of the following circumstances:
the written address of the head of SVA, or person replacing it, about carrying out unplanned assessment sent to authorized body by means of EDMS;
the address containing the facts approving availability of violations by workers of SVA of the legislation of the Republic of Kazakhstan on the state audit and financial control when carrying out internal state audit;
identification of substantial risks by results of cameral procedure for activities of SVA or the analysis of its estimates.";
in the Criteria for evaluation of efficiency of activities of service of internal audit approved by the specified procedural standard:
1, to state line, sequence number in the following edition:
"
|
1 |
Forming of the List of objects of the state audit for the corresponding year |
Lack of the facts of duplication of checks with the Highest auditor chamber of the Republic of Kazakhstan, authorized body on internal state audit and audit committees of the capital, areas, cities of republican value, in the List of objects of the state audit for the corresponding year. |
10 |
";
to state lines, sequence numbers 14 and 15 in the following edition:
"
|
14 |
Timeliness of entering of materials of the state audit into electronic document management system of authorized body (Financial control. Risk management system) |
Share of out of time brought materials of cases of the state audit in subsystem "Risk management system. Financial control" according to the established requirements of the legislation of the Republic of Kazakhstan about the state audit (completeness of introduction of materials) from quantity auditor action for accounting year less than 70% |
- 5 |
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15 |
Collection in budget receipt of the amounts of administrative penalties on which there came the payment due date, and also transferred to recovery by enforcement in the procedure established by the legislation of the Republic of Kazakhstan |
Specific weight of the amounts of administrative penalties collected in budget receipt in the total amount of the penalties imposed in the accounting period on which there came the payment due date and the decrees issued by courts, and also transferred to recovery by enforcement in the procedure established by the legislation of the Republic of Kazakhstan: to 50% of 50% to 60%; from 60% to 70%; from 70% to 80%; from 80% to 90%; from 90% to 100% |
0 1 2 3 4 5 |
";
to be reworded as follows appendix 9 to the specified procedural standard according to appendix 2 to this list;
to be reworded as follows appendix 11 to the specified procedural standard according to appendix 3 to this list.
3. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of October 2, 2018 No. 873 "About approval of the procedural standard of internal state audit and financial control on carrying out audit of efficiency by services of internal audit" (it is registered in the Register of state registration of regulatory legal acts at No. 17690) the following changes:
in the procedural standard of internal state audit and financial control on carrying out audit of efficiency by services of internal audit approved by the specified order:
state item 4 in the following edition:
"4. All activities are subject to audit of efficiency:
in state body, its departments, territorial subdivisions, the subordinated organizations – for SVA of the central state bodies, except for SVA of National Bank of the Republic of Kazakhstan and authorized body on regulation, control and supervision of the financial market and the financial organizations;
in the executive bodies financed from local budgets and which are in the territory of administrative subordination of the capital, area, the cities of republican value, their divisions, the subordinated organizations – for SVA of local executive bodies of the capital, areas, the cities of republican value.";
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