DEVELOPING A NEW PUBLIC AUDIT PARADIGM IN THE AGE OF TECHNOLOGICAL CHANGE

The development of society in Kazakhstan and the emergence of new challenges for the state require a transformation of the public management system. The experience of developed countries highlights the central role of auditing as an independent mechanism for controlling public finances. Such a system is essential for objectively evaluating current financial management practices and identifying ways to improve them. As Kazakhstan’s economy evolves, new demands are placed on financial resource management, prompting changes in tax and budget systems. In this context, modern approaches to budget policy directly influence the development of state audit practices. Technological progress has greatly impacted the work of Supreme Audit Institutions (SAIs). New digital technologies are already transforming auditing practices and are expected to further enhance the efficiency of public financial oversight. However, SAIs differ in how they adopt and apply technology, as they are at various stages of digital transformation. Their effectiveness often depends on factors such as the digital maturity of audited entities, access to data, and available resources. When audited organizations lack modern digital systems, it becomes challenging for SAIs to conduct thorough data analysis. The article provides a conceptual framework for the development of a new paradigm of public audit in the context of technological transformation and digital governance. The study highlights the transition from traditional financial control to strategic assessment of national resources, including natural assets, supported by digital tools. Based on the analysis of international models and the national context of Kazakhstan, the authors propose the key elements of a new paradigm that combines efficiency, transparency and digitalization of public audit. The article highlights the importance of assessing the effectiveness of using national resources as part of modern audit functions.