State audit of the agro-industrial complex: world and domestic experience

Annotation. Effective management of state budget funds is the basis of economic stability, necessary economic growth and improvement of the welfare of the population, protection of the interests of national security of the state. The budgetary funds allocated for the development of the agro-industrial complex in the Republic of Kazakhstan are significant, and an independent assessment of the effectiveness of their use is one of the main goals of the state audit and financial control bodies. The solution of these problems, that is, in turn, shows the need to improve the order and procedures for organizing and conducting inspections of the effectiveness of the use of budgetary funds aimed at the development of agriculture, which, in turn, allows us to assess their effectiveness. Thus, the relevance of the study lies in the effectiveness of the state audit in the field of agro-industrial complex, with an assessment of the socio-economic effect of budget allocation. The purpose of the study is to study the global practice of conducting state audit in the field of agro-industrial complex. Research methods - during the research, the authors used methods of synthesis, comparative analysis, comparison and generalization. Based on the results of the study, conclusions were drawn aimed at improving the system of state audit in the field of agro-industrial complex.