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Article 53. Interaction of the authorized body for internal state audit with the Prosecutor's office and criminal prosecution authorities The Law on State Audit and Financial Control
1. Upon receipt of a request from the prosecutor's office or criminal prosecution authorities, the authorized body for internal state audit:
1) provides the results of a previously conducted state audit on the relevant object of the state audit, if any, without re-conducting the state audit;
2) if the questions raised in the request were not reflected in the results of the earlier conducted state audit, these questions are taken into account in the list of objects of state audit of the authorized body for internal state audit for the next year.
1-1. The authorized body for internal state audit, upon request of the authorized body for asset recovery, sends state auditors to participate in the audit on issues within the competence established by this Law.
2. The Central authorized Body for budget Execution, in order to participate in the audit and give an opinion on the relevant request or request of the prosecutor's office, criminal prosecution, a decision issued as part of the pre-trial investigation, as well as a court ruling in accordance with the Law of the Republic of Kazakhstan "On Public Procurement", determines the list of audit organizations (auditors) and their payment. services from the national budget within the allocated funds.
3. At the request of the audited bodies, an audit organization (auditor) is determined from the list of audit organizations (auditors) in compliance with the principles of priority and regional representation.
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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