«Public Administration Issues» Journal,

Post. address:
National Research University
Higher School of Economics
20 Myasnitskaya Str., Moscow 101000, Russian Federation
Location address:
of. 307, 4/2, Slavyanskaya sq., Moscow 109074, Russian Federation

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E-mail: vgmu@hse.ru 


Major Indexing

Research and educational journal
Published quarterly since 2007
ISSN 1999-5431
E-ISSN 2409-5095

Assan Bexultanov1, Raushan Dulambaeva2, Sayabek Ziyadin3
  • 1 Doctoral Student (in Economics), Academy of Public Administration under the President of the Republic of Kazakhstan; Chief Expert Auditor at Internal Public Audit Committee, the Ministry of Finance of the Republic of Kazakhstan, 11, Zhenis Ave., Astana, 010000 Kazakhstan.
  • 2 Doctor of Economic Sciences, Professor at the Institute of Management, Academy of Public Administration under the President of the Republic of Kazakhstan, 33, Abay Ave., Astana, 010000 Kazakhstan.
  • 3 Dr., Ph.D in Economics, Professor, al-Farabi Kazakh National University, 71 al-Farabi Ave., 050040 Almaty, Republic of Kazakhstan.

Analysis of factors determining quality of governmental audit in Kazakhstan

2018. No. 4. P. 94–119 [issue contents]
The research object is the effect of self-effectiveness and government auditors’ professional development on the quality of governmental audit. The purpose of the research is to study correlation between professional development, self-effectiveness and auditing quality in order to provide practical recommendations on increasing the effectiveness of governmental audit. For studying the relationship between auditing quality, professional development and self-effectiveness of auditors, there was carried out a survey among 20% of government auditors, then dispersion, regression and correlation analyses were conducted based on gathered data.
Authors tested following hypothesis: a) high self-effectiveness of auditors has a positive effect on auditing quality; b) organizational culture is the key factor for professional development of auditors; c) there is a strong correlation between professional development and self-effectiveness; d) professional development has a strong effect on auditing quality. Results of the analysis showed that professional development (including organizational culture and learning opportunities) and self-effectiveness (including profession, experience, work tendencies and results) are significant factors influencing auditing quality.

Citation: Bexultanov, A., Dulambaeva, R. & Ziyadin, S. (2018). Analiz faktorov, vliyayushchikh na kachestvo gosudarstvennogo audita v Kazakhstane [Analysis of Factors Determining Quality of Governmental Audit in Kazakhstan]. Public Administration Issues, no 4, pp. 94–119 (in Russian).
ISSN 1999-5431
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