1. USE OF PEMPAL KNOWLEDGE PRODUCTS
IN KAZAKHSTAN
Certification Rules for Candidates Applying for Qualification as Public Auditors, December 15, 2015
RK Ministry of Finance approves examination modules and tasks and establishes proper procedures for quality control of continuous professional development
Training program: internal control, governance and management, public procurement, budget, accounting, legislative framework, information science and IT systems, government administration
Model risk management system (2015) – Guidelines for Public Sector Internal Audit and Financial Control (2016)
We have formulated objectives and performance indicators, designed a methodology for strategy development, prepared information on how IA performs risk assessment, how IA works during a subsequent period, described how IA assesses risks that can impact the achievement of goals, developed plans for coordination of work with other sources, and designed an approach for formulating further recommendations.
Guidelines for public sector internal audit and financial control also include such procedures as in section –
Verification
Recalculation
Observation
Conversation
Questionnaires
Check lists
Collection of samples
Testing of control measures
Testing of material processes
Analytical procedures
Comprehensive testing
A methodology for performance assessment of IA units has also been developed using a PEMPAL example