Article 4. State Audit indicators of the Law on State Audit and Financial Control
Depending on the type of state audit, the following indicators are taken into account:
1) efficiency – the ratio of the results obtained to the planned ones, taking into account the resources used to achieve them;
2) cost–effectiveness - minimizing the cost of resources allocated to achieve the estimated performance results while maintaining the appropriate quality of these results.;
3) productivity – obtaining the most useful result for the economy or a particular management area using the allocated resources, taking into account quantity, quality and timing.;
4) effectiveness – the degree of implementation of the tasks outlined for each activity and the ratio of planned (final) and actual results of the relevant activity.;
5) materiality – deviation when making the object of the state audit of financial and business operations from the requirements of the legislation of the Republic of Kazakhstan, acts of the quasi-public sector entities adopted for their implementation, as well as other errors that affect the decisions they make, the maximum size of which is determined in accordance with the legislation of the Republic of Kazakhstan on state audit and financial control, depending on the specifics of the object of the state audit and category indicators;
6) perspective – the compliance of the expenses incurred with the goals and objectives set for the designated expected period.
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
© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan
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