Article 10. The system of state audit and financial control bodies The Law on State Audit and Financial Control
1. The system of state audit and financial control bodies consists of:
1) The Supreme Audit Chamber, which is the highest body of state audit and financial control;
2) audit commissions of regions, cities of republican significance, and the capital (hereinafter referred to as audit commissions);
3) authorized body for internal state audit;
4) internal audit services of central government bodies, with the exception of the internal audit service of the National Bank of the Republic of Kazakhstan, the authorized body for regulation, control and supervision of the financial market and financial organizations, local executive bodies of regions, cities of republican significance, the capital;
5) internal audit services of departments of central government agencies, established at the discretion of the first head within the stipulated staffing;
6) internal audit services of subordinate territorial bodies of the Ministry of Internal Affairs of the Republic of Kazakhstan, established at the discretion of the first head within the staff size.
1-1. Internal audit services are not established in the Administration of the President of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, the Office of the Security Council of the Republic of Kazakhstan, the Supreme Audit Chamber, the State Security Service of the Republic of Kazakhstan.
2. The authorized bodies of external state audit and financial control are the Supreme Audit Chamber and the audit Commissions.
The authorized bodies of internal state audit and financial control are the authorized body for internal state audit and the internal audit service.
3. Internal audit services are not legal entities.
4. The internal audit in the National Bank of the Republic of Kazakhstan, including the organization of the activities of the internal audit service of the National Bank of the Republic of Kazakhstan, is carried out in accordance with the legislation of the Republic of Kazakhstan on the National Bank of the Republic of Kazakhstan.
The internal audit of the authorized body for regulation, control and supervision of the financial market and financial organizations is carried out in accordance with the standards of internal audit. The internal audit service is organized in accordance with the legislation of the Republic of Kazakhstan on state regulation, control and supervision of the financial market and financial organizations.
The Law of the Republic of Kazakhstan dated November 12, 2015 No. 392-V SAM.
This Law regulates public relations related to state audit and financial control, defines the powers and organization of the activities of state audit and financial control bodies.
President
Republic of Kazakhstan
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