Department of «State Audit»

          The Department of «State Audit» was established in September 2018 with the aim of implementing the trinity of science, education and practice in accordance with the proposal of the Supreme Body of State Audit in the Republic of Kazakhstan - Accounts Committee for Control over Execution of the Republican Budget (order of the Rector of the L.N. Gumilyov ENU №1168 dated September 5, 2018). Dean of the Faculty of Economics, Doctor of Economics Sciences, Professor Makysh Serik, Head of the Department of «Accounting, Audit and Analysis», Candidate of Economic Sciences, Associate Professor Alibekova Balsheker and Candidate of Economic Sciences, Associate Professor Nurkhaliyeva Dulpariz made a great contribution to the creation of the department. The working group members: Candidate of Economic Sciences, Associate Professor Beisenova Lyazzat, Candidate of Economic Sciences, Associate Professor Tazhikenova Sapia, PhD, Associate Professor Zhumataeva Bakytzhamal, Senior Lecturer Bekbulatova Asylgul, and Serikova Madina and others.         

         As a result of fruitful cooperation with the Supreme State Audit Office, which is the Accounts Committee for Control over Execution of the Republican Budget, licenses were obtained for educational activities at all three levels of training (bachelor, master, PhD) in 2016 which allowed to be the pioneer university in  training specialists in this field.

           The contingent of students in the specialty «State Audit»:

Bachelor - 142 students, of which 99 (69%) under the state grant, the rest on a self-funded basis;

Master - 32 students, of which 28 (86%) under the state grant, the rest on a self-funded basis;

PhD - 13 doctoral students, 100% funded by the state grant.

The total number of Academic Staff of the department of «State Audit» - 13, of which: 2 Doctors of Economic Sciences, Professors; 7 Candidates of Economic Sciences, Associate Professors; 1 PhD, 3 Masters of Economic Sciences. The approved workload is 18.75 units. 82.7% - full-time and 17.3% - part-time.  

The department of «State Audit» has several competitive advantages. The first is the Educational and Methodical Association of Republican Educational Methodical Council of Higher and Postgraduate Education of the Ministry of Education and Science of the Republic of Kazakhstan (EMA REMC MES RK) in the direction of training «Business, management and law» (Audit and taxation) at the Department base.

The EMA includes representatives (25%) of the Supreme State Audit Office in the Republic of Kazakhstan, Accounts Committee for Control over Execution of the Republican Budget; the authorized body for internal state audit, which is the Committee for Internal Public Audit of the Ministry of Finance of the Republic of Kazakhstan, the leading research centre - «Centre for Financial Violations Research» RSE; as well as representatives of the academic community (75%) from leading higher education institutions of the Republic of Kazakhstan. Carrying out the assigned functions, the EMA provides high-quality regulatory and methodological support of the specialty. For all three levels of training model study plans and model study programmes were developed and approved, which are available on the website of L.N. Gumilyov ENU (available at EMA REMC DOCUMENTS).

The second competitive advantage of the Department of «State Audit» is the emphasis on expanding the dual training of state auditors on the basis of an effectively functioning branches of the department at the «Centre for Financial Violations Research» RSE of the Accounts Committee for Control over Execution of the Republican Budget, from 2019 – at the Committee of the Internal Public Audit of the Ministry of Finance of the Republic of Kazakhstan. An agreement was concluded with the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and it is planned to conduct training sessions from the 2019-2020 academic year. Highly qualified staff of the branches consists of prominent scientists-practitioners. They deliver lectures and seminars, also carry out educational and methodical work, supervise scientific research, professional practices of doctoral and master students. In addition, Godunova N.N., Zeinelgabdin A.B., and Karybaev A.A. are members of Educational and Methodological Association of Republican Educational Methodical Council of Higher and Postgraduate Education of the Ministry of Education and Science of the Republic of Kazakhstan (EMA REMC MES RK) in the direction of training «Business, management and law» (Audit and taxation). Master and doctoral students of EP «State Audit» participate in the research of «Centre for Financial Violations Research». 

With the assistance of the branch employees, a solid base for professional practice has been created, which includes more than 30 state audit bodies and enterprises of the quasi-public sector. Together with the employers, Academic Staff of the department published the first textbooks in the country: «State Audit» in Kazakh and Russian languages, «State financial control», «Internal state audit».

The third competitive advantage of the Department of «State Audit» is the implementation of experimental educational program in the direction of  «Environmental Audit» at the request of employers from the 2018-2019 academic year.

          The fourth competitive advantage of the department is active work in the context of the internationalization of education. From the 2018-2019 academic year, training is carried out in English at the master's level in the specialty 6M052100 «State Audit». There is the potential to prepare masters in double-diploma education. Within the framework of the memorandum of cooperation, an agreement was signed with the Ural State University (RF).

Effective realization of competitive advantages provides high quality training for specialists who are in demand on the labour market. The first graduation of 6 master students of the EP «State Audit» was held in 2018. Employment of graduates – 100%: 3 (50.0%) - work in the Accounts Committee for Control over the Execution of the Republican Budget, 1 (17%) - in the central government body, 2 (33%) - studying PhD «State Audit» at L.N. Gumilyov ENU.