| 58 |
Is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? |
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58:
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
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| Score: |
YES |
NO |
 |
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Comments: The government determines which authorized state body regulates auditor activity and also determines for which organizations an audit is obligatory, if it is not otherwise stipulated by acts of the Republic of Kazakhstan.
References: Law of Republic Kazakhstan on auditor activity, Nov. 20, 1998, #304-I (with changes and additions as of Feb. 19, 2007), Article 6
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| 59 |
Is the supreme audit institution effective? |
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59a:
In law, the supreme audit institution is protected from political interference.
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| Score: |
YES |
NO |
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Comments: The main principals of auditor activity are independence. objectivity. professional competence. confidentiality. honesty. observance of standards of organizations and their code of ethics.
Other principles of auditor activity are determined according to international auditor practice, unless laws of the Republic of Kazakhstan contradict the principals
References: Law of Republic Kazakhstan on auditor activity, Nov. 20, 1998, #304-I (with changes and additions as of Feb. 19, 2007), Article 4
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59b:
In practice, the head of the audit agency is protected from removal without relevant justification.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59c:
In practice, the audit agency has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59d:
In practice, audit agency appointments support the independence of the agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59e:
In practice, the audit agency receives regular funding.
|
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59f:
In practice, the audit agency makes regular public reports.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59g:
In practice, the government acts on the findings of the audit agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
|
| |
Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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59h:
In practice, the audit agency is able to initiate its own investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments:
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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| 60 |
Can citizens access reports of the supreme audit institution? |
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60a:
In law, citizens can access reports of the audit agency.
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| Score: |
YES |
NO |
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|
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Comments:
References: Law of Republic Kazakhstan on auditor activity, Nov. 20, 1998, #304-I (with changes and additions as of Feb. 19, 2007), Article 5
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60b:
In practice, citizens can access audit reports within a reasonable time period.
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| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
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Comments: Kazakhstani citizens do not have access to audit reports within a reasonable time period. There is a range of limitations to access, according to the laws on state secrets and auditing activity.
References: Alibekov Saylau, professor, Kazakh University of International Relations and World Languages, July, 20, 2008, Almaty
Kozyreva Evgeniya, president of the Feminist League, Aug. 4, 2008, Almaty, Kazakhstan
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60c:
In practice, citizens can access the audit reports at a reasonable cost.
|
| |
| Score: |
100 |
75 |
50 |
25 |
0 |
|
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| |
Comments: Kazakhstani citizens do not have access to audit reports within a reasonable time period. There is a range of limitations to access, according to the laws on state secrets and auditing activity.
References: Alibekov Saylau- professor of Kazakh University of the international Relations and World Languages, July, 20, 2008, Kazakh Universityof international Relations and World Languages, Almaty, 2008
Kozyreva Evgeniya- President of "Feminist League", August, 4-2008, Almaty, Kazakhstan
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