Article 19. Recognition of the results of the State audit of the Law on State Audit and Financial Control
1. The state audit and financial control bodies shall recognize the results of the state audit conducted by other state audit and financial control bodies in accordance with paragraphs 2-5 of this article, unless they are declared illegal by a court in accordance with the civil procedure legislation of the Republic of Kazakhstan.
The State audit and financial control bodies recognize the results of the state audit of compliance of internal audit services that have passed the quality control of the authorized body for internal state audit.
2. The Supreme Audit Chamber, in order to recognize the results of the state audit of the audit commissions, the authorized body for internal state audit and internal audit services, monitors their compliance with the standards of state audit and financial control.
3. The authorized body for internal state audit recognizes the results of the state audit conducted by the Supreme Audit Chamber, audit commissions and internal audit services, if they are not recognized by the Supreme Audit Chamber as not conforming to the standards of state audit and financial control.
4. The Audit Commission recognizes the results of the state audit conducted by the Supreme Audit Chamber, if they are not recognized by the Supreme Audit Chamber as not conforming to the standards of state audit and financial control.
5. The Audit Commission recognizes the results of the state audit conducted by the authorized body for internal state audit and internal audit services, if they are not recognized by the Supreme Audit Chamber as not conforming to the standards of state audit and financial control.
6. In cases of recognition of the results of the state audit, the state audit and financial control bodies reduce the scope of the state audit, based on the materials of the state audit conducted by other state audit and financial control bodies.
7. The State audit and financial control body notifies the State audit and financial control body that conducted the state audit and the state audit facility of the fact of non-recognition of the results of the state audit conducted by other state audit and financial control bodies, and the state audit facility, with the relevant information entered into the unified database of state audit and financial control.
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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