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JOINT NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN AND ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of November 30, 2015 No. 19-HK, 30 of November, 2015 No. 602

About approval of Rules of retraining and advanced training of employees of bodies of the state audit and financial control

According to Item 7 of article 39 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" Calculating committee on control of execution of the republican budget (further - Calculating committee) POSTANOVLYAET and the Minister of Finance of the Republic of Kazakhstan PRIKAZYVAYET:

1. Approve the enclosed Rules of retraining and advanced training of employees of bodies of the state audit and financial control.

2. To provide to legal department of Calculating committee in the procedure established by the legislation:

1) state registration of this joint normative resolution and order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this joint normative resolution and the order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this joint normative resolution and order on Internet resource of Calculating committee.

3. To assign control of execution of the joint normative resolution and the order to the chief of staff of Calculating committee and the responsible secretary of the Ministry of Finance of the Republic of Kazakhstan.

4. This joint normative resolution and the order become effective after ten calendar days after day of its first official publication.

Chairman of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan

 

_____________ K. Dzhanburchin

Minister of Finance of the Republic of Kazakhstan

______________ B. Sultanov

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan and the Order of the Minister of Finance of the Republic of Kazakhstan of November 30, 2015 No. 19-HK, 30 of November, 2015 No. 602

Rules of retraining and advanced training of employees of bodies of the state audit and financial control

1. General provisions

1. These rules of retraining and advanced training of employees of bodies of the state audit and financial control (further – Rules) are developed according to the Labor code of the Republic of Kazakhstan of November 23, 2015, the laws of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" (further – the Law), of July 27, 2007 "About education", and determine procedure for retraining and advanced training of employees of bodies of the state audit and financial control.

2. The basic principles of retraining and advanced training are:

1) systemacity;

2) scientific character;

3) advanced training combination to self-education;

4) continuity, succession and sequence of training.

3. In these rules the following concepts are used:

1) advanced training – the form of additional education allowing to support, expand, deepen and enhance earlier acquired professional knowledge, skills of the statutory auditor;

2) the educational program – the education program determining content and amount of knowledge, abilities, the skills which are subject to development by each discipline (rate);

3) final control of knowledge – assessment, the theoretical and practical knowledge of the corresponding training course acquired by listeners by results of which the decision on issue of the document testimonial of training is made;

4) retraining – form of the professional training allowing to master other profession or specialty;

5) additional education - the training process performed for the purpose of satisfaction of educational needs of workers, realized in the form of advanced training and retraining;

6) the curriculum – the document in which are determined structure of subject matters within this or that program, their distribution by the number of the class periods which are taken away on each subject;

7) the training organization - the organizations which perform the retraining and advanced training of employees of bodies of the state audit and financial control determined according to the legislation of the Republic of Kazakhstan:

Calculating committee on control of execution of the republican budget for employees of bodies of the state audit and financial control;

authorized body on internal state audit for the statutory auditors exercising internal state audit and financial control;

8) self-education – the educational process directed to independent obtaining by workers new and enhancement of the available theoretical knowledge throughout all professional activity;

9) the applicant – the bodies of external and internal state audit and financial control submitting the application for retraining and advanced training;

10) the listener – person undergoing retraining and (or) advanced training;

11) authorized bodies – the bodies performing methodical management in the sphere of the state audit and financial control and organizing retraining and advanced training in the field of the state audit and financial control:

Calculating committee on control of execution of the republican budget for employees of bodies of the state audit and financial control;

authorized body on internal state audit for the statutory auditors performing internal state audit.

4. Tasks of retraining and advanced training are:

1) providing bodies of the state audit and financial control by skilled workers;

2) use of the gained knowledge in enhancement of activities of bodies of the state audit and financial control;

3) requirements satisfaction of workers in obtaining new and updating of theoretical knowledge and practical skills in the field of the state audit and financial control;

4) forming, fixing in practice and accumulating of the gained theoretical knowledge and professional skills.

2. Procedure for retraining and advanced training of workers of the state audit and financial control

5. The employees of bodies of the state audit and financial control applying for holding the post, the statutory auditor requiring availability of the certificate according to article 39 of the Law undergo retraining.

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