EUROSAI. Magazine N26 - 2021

EUROSAI 130 Studies and other articles of a particular enterprise as a source of man-made threat. The study and analysis of foreign experience in solving problems of environmental protection and rational use of natural resources clearly indicate the priority importance of environmental audit programs in improving the efficiency of industrial and non-industrial enterprises, taking into account compliance with the requirements of environmental legislation. Meanwhile, the interstate eco-audit is carried out by analyzing the reports of the audited entities on the impact on the environment. In accordance with Article 81 of the Environmental Code of the Republic of Kazakhstan, the types of environmental audit are mandatory audit and initiative audit. The grounds for conducting a mandatory environmental audit of individuals and legal entities are: • significant environmental damage caused by economic and other activities of individuals and legal entities, documented; • reorganization of a legal entity: a natural resource user engaged in environmentally hazardous types of economic and other activities, in the form of merger, division and separation; • bankruptcy of legal entities: natural resource users engaged in environmentally hazardous types of economic and other activities. An initiative environmental audit is performed at the initiative of the audited entity or its participant, taking into account the specific tasks, terms and volumes of the environmental audit provided for in the contract for conducting an environmental audit between the initiator and the environmental auditor or environmental audit organization. With the adoption of the Law on State Audit, the Supreme audit institution, the Accounts Committee for Control over the Execution of the Republican Budget has been given new functions aimed at ensuring the quality and transparency of the formation of the draft republican budget, carrying out its preliminary assessment of the main areas of expenditure in order to minimize unjustified and inconsistent directions and amounts of funds included in the expenditure part of the budget, as well as evaluating the reliability of the preparation of consolidated financial statements. Much attention is paid by the Accounts Committee to the study and implementation of the practices of the State audit institutions and international institutions. As part of its international activities, the Accounts Committee constantly interacts with the SAIs of foreign countries and their international associations to exchange experience and information on current issues of state audit, improve the skills of employees, and conduct joint events. In the light of the current issues of the international community, new areas of state audit have been established, covering the areas of environmental protection.