The procedure for using the results of departmental audits has changed in Kazakhstan. The Supreme Audit Chamber (SAC) has received the right to independently assess the reliability of reports from the internal audit services of ministries and, if necessary, not to recognise them.
The decision was formalised by a resolution signed by the chamber's chairman, Alikhan Smailov, and effectively strengthens external control over internal government audits.
WHAT THE SAC RESOLUTION CHANGES
According to Exclusive.kz, resolution SAC No. 2-НҚ of 20 February 2026 concerns the procedure for using the results of internal audit services (IAS) of state bodies.
According to the document, reports from such services will no longer be considered automatic confirmation of control results. They may only be used when necessary. In this case, departmental auditors must confirm the objectivity and professionalism of their conclusions before the SAC.
In other words, IAS reports may be considered by the chamber as preliminary information subject to additional verification.
HOW THE STATE AUDIT SYSTEM IS CHANGING
Before the adoption of the new resolution, the results of internal audits of ministries were considered part of a unified state audit system.
Now the SAC is introducing an additional level of control: before using departmental materials, a special quality control conclusion may be carried out, prepared by the chamber itself.
This means that departmental documents may be reviewed or not recognised as a sufficient basis for conclusions without additional verification.
HOW THIS AFFECTS THE ROLE OF THE MINISTRY OF FINANCE
Previously, compliance audits conducted by the structures of the Ministry of Finance of the Republic of Kazakhstan were considered one of the key elements of the state control system over budgetary processes.
The new procedure implies that such materials may also undergo additional verification by the SAC. Thus, the final assessment of audit results may depend on the chamber's position.
WHY THE DECISION ATTRACTED ATTENTION
The document was signed by Alikhan Smailov, who previously served as Prime Minister of Kazakhstan. He now heads the Supreme Audit Chamber, which oversees the efficiency of budget spending.
The new rules allow the chamber, if necessary, to send information about the non-recognition of departmental audits to the unified state audit database. However, the published materials do not clarify exactly how this mechanism will be applied in practice.
WHAT WILL CHANGE IN THE AUDIT SYSTEM
What was before:
Reports from internal audit services (IAS) of ministries and departments were considered part of a unified state control system. Their results could be used as a full basis for conclusions about an audit without additional assessment by external bodies.
What is now:
After the resolution of the Supreme Audit Chamber (SAC) No. 2-НҚ of 20 February 2026, such reports may only be used when necessary. In this case, the SAC has received the right to additionally verify them through a quality control mechanism and, if necessary, not to recognise the conclusions of departmental auditors.