Article 6. Basic principles of State audit and financial control The Law on State Audit and Financial Control
Basic principles of State audit and financial control:
1) independence – the prevention of interference that encroaches on the independence of state audit and financial control bodies during the conduct of state audit and financial control;
2) objectivity – conducting state audit and financial control in accordance with the legislation of the Republic of Kazakhstan, standards of state audit and financial control, the use of an objective approach by state audit and financial control bodies and the exclusion of conflicts of interest when conducting state audit and financial control;
3) professional competence – the availability of the necessary knowledge and skills for state auditors to ensure the conduct of qualified and high-quality state audit and financial control, compliance with standards of state audit and financial control, rules of professional ethics, as well as the fulfillment of professional duty;
4) confidentiality is the obligation of the state audit and financial control bodies to preserve documents received or compiled by them during the state audit and financial control, without the right to transfer them to third parties or verbally disclose the information contained therein, except in cases provided for by the legislation of the Republic of Kazakhstan.;
5) reliability – confirmation of the results of the state audit by audit evidence;
6) transparency – clarity of presentation of the results of the state audit and financial control;
7) publicity – publication in the mass media of the results of the state audit and financial control, taking into account the secrecy regime, official, commercial or other legally protected secrets.;
8) mutual recognition of the results of the state audit – the recognition by the bodies of state audit and financial control of the results of the state audit of these bodies, subject to compliance with the standards 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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