Article 24. Quality control The Law on State Audit and Financial Control

Home / Laws / Article 24. Quality control The Law on State Audit and Financial Control

1. Heads of state audit and financial control bodies shall ensure the organization of quality control by conducting regular inspections and (or) analyzing documents compiled by state auditors and other officials of state audit and financial control bodies in the course of their activities for compliance with state audit and financial control standards in accordance with the procedure established by the relevant rules for conducting state audit and financial control based on a risk management system.

2. All stages of auditing activities of state audit and financial control bodies, as well as all activities of state auditors, are subject to quality control.

3. The necessity and frequency of quality control, including the need to double-check the results of the state audit, as well as the timing and duration of quality control in order to ensure its efficiency and effectiveness, are determined in accordance with the relevant rules for conducting 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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