Defense of the dissertation of Saule Bakytovna Spataeva for the degree of Doctor of Philosophy (PhD) in the specialty «6D052100 - State Audit»
L.N. Gumilyov Eurasian National University, a dissertation defense for the degree of Doctor of Philosophy (PhD) by Saule Bakytovna Spataeva on the topic «Audit of the effectiveness of use of budget funds aimed at the development of agriculture» in the field of «6D052100 – State Audit».
The dissertation was carried out at the «State Audit» of L.N. Gumilyov Eurasian National University.
The language of defense is kazakh
Official reviewers:
Tussibayeva Gulmira Sergeevna - PhD, Associate Professor of the Department of Accounting and Audit at Esil University (Astana, Republic of Kazakhstan).
Zhamkeeva Mahabbat Kangozhievna – PhD, Chief expert of the Directorate of Development and Monitoring of Local Content of JSC «Kazakhstan Center for Industry and Export «QazIndustry» (Astana, Republic of Kazakhstan).
Temporary members of the Dissertation Committee:
Zeynelgabdin Altai Boltaykhanovich – Doctor of Economics, Professor at the Institute of Management of the Academy of Public Administration under the President of the Republic of Kazakhstan (Astana, Republic of Kazakhstan).
Petrov Alexander Mikhailovich – Doctor of Economics, Professor of the Department of Business Analytics of the Faculty of Taxes, Audit and Business Analysis of the Federal State Educational Budgetary Institution of Higher Education «Financial University under the Government of the Russian Federation» (Moscow, Russia).
Kuzgibekova Svetlana Bolatovna – Candidate of Economics, Chief Consultant - State Auditor of the Expert and Analytical work sector of the Quasi-Public Sector Audit Department of the Supreme Audit Chamber of the Republic of Kazakhstan (Astana, Republic of Kazakhstan).
Yessenova Gulmira Zheksenovna – Candidate of Economic Sciences, Associate Professor, Senior manager of the Department of Additional Professional Education of the private institution «Center for Pedagogical Excellence» AOO NIS (Astana, Republic of Kazakhstan).
Klychova Guzaliya Salikhovna – Doctor of Economics, Professor, Head of the Department «Accounting and Audit» of the Federal State Budgetary Educational Institution of Higher Education «Kazan State Agrarian University» (Kazan, Republic of Tatarstan).
Academic Advisors:
Beisenova Lyazzat Ziyadenovna – Candidate of Economic Sciences, Associate Professor, Acting Professor of the Department of State Audit of the L.N. Gumilyov Eurasian National University (Astana, Republic of Kazakhstan).
Nikiforova Elena Vladimirovna – Doctor of Economics, Professor of the Department of Economics and Finance at the Financial University under the Government of the Russian Federation (St. Petersburg branch) (St. Petersburg, Russian Federation).
The defense will take place on March 15, 2024, at 02:00 PM in the Dissertation Council for the training direction «8D041 – Business and мanagement» in the specialty «6D052100 – State Audit» of L.N. Gumilyov Eurasian National University. The defense meeting is planned to be held online.
Link: http://surl.li/pizvb
Address: Astana, K. Satpayev str., 2, Main building, room № 302.
Abstract (English): Тhe dissertation work of Saule Bakytovna Spatayeva «Audit of the effectiveness of use of budget funds aimed at the development of agriculture», submitted for the degree of Doctor of Philosophy (PhD) in the specialty «6D052100 – State audit» on the topic Relevance of the research topic. The agro-industrial complex is a strategic direction that ensures the food security of the state, being a complex socio-economic system that includes many structural elements. President of the Republic of Kazakhstan Kassym-Jomart Tokayev, in his message «A just state, a united nation, a blessed society» dated March 16, 2023, noted «that the development of agriculture is one of the main problems. The situation in this area directly affects the food security of our state. It is necessary to increase the volume of agricultural products of the country and its added value. This is a strategic task. The government should develop new approaches to subsidizing the agro-industrial sector for a long time. There should be a refund of budget funds». 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 the main goal of the state audit and financial control bodies. The solution of these issues indicates the need to improve the procedure, procedures for organizing and conducting an audit of the effectiveness of the use of budgetary funds aimed, inter alia, at the development of the agro-industrial complex, which in turn will allow to assess its effective and expedient use. In this regard, given the incomplete development of a methodology for auditing the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex, the need for research related to solving the identified problem determines the relevance of the topic of the dissertation. The degree of knowledge of the topic. The theoretical foundations of the dissertation research were the works of foreign and domestic scientists, however, during the study it was found that there are not many scientific papers defining the theoretical and methodological foundations of auditing the effectiveness of the use of budgetary funds aimed at the development of agriculture. The problems of performance auditing are considered in the general periodicals of the works of European scientists Kells, Stuart, English, Linda, Barzelay, Persi, M. Bowerman, H. Raby and Humphrey, Gronlund et al., Lonsdale, Glynn, J.Christopher Mihm, Dr. Alexia Nalewaika, Professor Anthony Mills, Alexandra Otetea, Cristina Maria Tita (Batusaru), Mihai Aristotel Ungureanu and others. In addition, the importance of performance audit in practice is noted by the following foreign authors S.Umor, Zakaria, Z. Sulaiman N.A., R.M. Kutty, Zhou Yarong, Yin Xin, Alwardat, Yousef Ali Benamraoui, Abdelhafid Rieple, Alison, Dingzu Zhang, Xingjie Shen and Cong Peng, russian authors A. N. Saunin, A.S. Sadchikov, O. I. Karepina, O. A. Frolova, E. Y. Gracheva, S. N. Ryabukhin, Y. B. Slobodyanik, V. A. Zhukov, V. V. Fillipova, E. Y. Gracheva, O. A. Frolova, N. G. Baryshnikov, O. V. Kotlyachkov, S. N. Kovalenko, Trunova E. A., L. G. Makarova and kazakh scientists L. M. Sembieva, L. Z. Beisenova, A.A. Karybaev, A. E. Shakharova, S. N. Nugerbekov, A.M. Kari, G. A. Kulmurzinova, A. T. Moldashev. Based on the relevance of the topic, the purpose of the dissertation is to develop ways to comprehensively improve the methodology of its organization and implementation by researching theoretical aspects, analyzing and evaluating the practice of auditing the effectiveness of budget funds aimed at the development of agriculture. To achieve the goal of the dissertation work, the following tasks are defined: – to determine the essence and significance of the audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex; – to investigate the methodology of auditing the efficiency of the use of budgetary funds aimed at the development of agriculture; – to study the foreign experience of organizing an audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture; – to analyze the current state of the use of budgetary funds aimed at the development of agriculture in the Republic of Kazakhstan, to develop proposals for the development of agriculture in the Republic of Kazakhstan; – to investigate and evaluate the results of the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture; – to investigate the role and importance of criteria for auditing the effectiveness of the use of budgetary funds aimed at the development of agriculture; – to develop proposals to improve the quality of the organization and audit the effectiveness of the use of budgetary funds aimed at the development of agriculture; – to study the application of economic and mathematical models in the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture. The object of the research of the dissertation is the activity of the Ministry of Agriculture of the Republic of Kazakhstan on the use of budgetary funds aimed at the development of the agro-industrial complex. The subject of the dissertation is a set of economic relations arising in the process of conducting an audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture. The theoretical and methodological basis of scientific research. the works of foreign and domestic scientists on the importance, understanding, and necessity of implementing an audit of the effectiveness of state audit and financial control, legislative acts of the Republic of Kazakhstan within the framework of state audit and financial control, government resolutions on the development of the agro-industrial complex of the Republic of Kazakhstan, documents of the state planning system, strategic programs, national projects, development plans, budget reports, international standards of state ISSAI audit, GUID, audit reports of the SAI RK and audit commissions of regions and other official documents. The following general scientific research methods are used as a methodological base: observation, statistical data processing, comparative analysis of the dynamics of quantitative data of events and phenomena, system analysis, meaningful analysis, complex analysis, grouping, calculation, coefficient method, calculation, expert assessment, inspection. The analysis of statistical data was carried out using the methods of grouping, generalization, comparison, integral assessment, and hierarchical analysis model. The main hypothesis of scientific research. Strengthening the level of control over the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex through a well-organized state audit, approaches to conclusions in audit reports, as well as under the influence of social, economic, and environmental pressure can lead to a change in the responsibility of central government agencies, recipients of budgetary funds, and managers of budgetary funds. Substantiation of the hypothesis: – enhanced control through a high-quality efficiency audit: an audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex provides for a detailed study and analysis of the direction and volume of allocated funds for compliance with their results. This means improving the quality of control conducted by auditors and other stakeholders. Users of budget funds may feel the need to demonstrate best practices and use funds carefully; – the impact of approaches to audit reports on the effectiveness of the use of budgetary funds aimed at the development of agriculture: the results of the audit of the effectiveness of the use of budgetary funds are presented in a report that is usually submitted to interested parties, such as government agencies and financial institutions, taxpayers. Receiving unfavorable audit reports may negatively affect the reputation and financial position of participants in the agro-industrial complex; – social, economic, environmental pressure: in case of detection of inefficient use of budgetary funds, participants in the agro-industrial complex may face social pressure from the public and interested parties. The negative attitude of society can lead to a loss of trust and the breakdown of business relationships. In order to avoid such an impact, participants in the agro-industrial complex may change their responsibility for the effective use of budgetary funds. The scientific novelty of the research topic is the research of theoretical, methodological and practical aspects of the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture, and the developed proposals for improving the quality and comprehensive measures to improve the audit of efficiency. The main provisions submitted for protection: 1. the author's definition of the concept" audit of the effectiveness of the use of budget funds aimed at the development of the agro-industrial complex " is given and the stages of its organization are determined; 2. the effectiveness of the use of budget funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan was assessed, the reasons for their inefficient use were identified; 3. based on the analysis of the planned indicators for the development of the agro-industrial complex of the Republic of Kazakhstan, the place, significance and model of the impact of criteria on the quality of the audit on the effectiveness of the use of budget funds aimed at the development of the agro-industrial complex were determined and its directions were supplemented and systematized; 4. proposals have been developed to improve the quality of the audit of the effectiveness of the use of budget funds aimed at the development of the agro-industrial complex; 5.it is proposed to use the hierarchical analysis model in the audit of the effectiveness of the use of budget funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan. The main concepts to be defended: 1. a review of research by foreign and domestic scientists on the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture has been conducted. In order to correctly determine the purpose of auditing the effectiveness of budgetary funds aimed at the development of the agro-industrial complex and improving the quality of its organization, the author's definition is given. The directions of the audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex are determined, the stages of the state audit and the bodies authorized to conduct an efficiency audit are determined. 2. A review of government programs implemented over the past 30 years has been conducted, and an assessment of programs implemented in the period from 2017 to 2022 has been given. The dynamics of 40 budget programs for 2016-2022, published on the official website of the Ministry of Agriculture, were analyzed, the expected and achieved results of the implementation of budget programs, changes in the main macroeconomic indicators of the development of the agro-industrial complex, systemic deficiencies in the agro-industrial complex were studied. Based on the study of normative legal acts of the administrator of the budget program, who plans the amount of budget funds for the development of the agro-industrial complex, distributes them by regions, regions and monitors, the flow chain of budget funds is schematically presented. The reports on the use of budgetary funds aimed at the development of agriculture for 2015-2022 have been studied, the reasons for the inefficient use of budgetary funds have been classified and systematized. General directions of development of the agro-industrial complex of the Republic of Kazakhstan have been developed. 3. The experience of organizing and conducting an audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex was studied on the basis of audit reports from foreign countries, a comparison was made with domestic experience. The purpose of the efficiency audit and specific criteria for achieving this goal, the well-known characteristics of the disclosure of its content according to the MSGA, have been studied. The main topics and criteria for auditing the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex have been developed and systematized. An important stage of the efficiency audit is noted, which implies the implementation of recommendations after the completion of the efficiency audit, i.e. an assessment of the effectiveness of the efficiency audit, an assessment of how much the submitted proposals or measures contributed to solving the identified problems. 4. In order to substantiate the objective opinion of the auditor and qualitative audit evidence during the audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan, efficiency systems (economic, social, technological, budgetary and environmental) and indicators characterizing each efficiency system have been developed and presented. An integrated model of evaluating performance systems is proposed to assess the implementation of direct and final results, indicators and activities that are aimed at fulfilling the tasks set and achieving the goals of the national agro-industrial complex development project. A step-by-step model of organizing and conducting an audit of the effectiveness of using budget funds aimed at the development of the agro-industrial complex has been developed. It is proposed to make changes in performance indicators, the «efficiency» indicator should be excluded and the «equity» and «environment» indicators should be introduced. A model of the role, significance and influence of the criterion on the quality of the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture has been developed. The facts preventing the qualitative audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan are summarized. It is recommended to use methods of comparative analysis, system analysis, meaningful analysis, and complex analysis when conducting an efficiency audit. The process of evaluation during the audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan has been schematically developed. In order to increase the responsibility of recipients of budget funds and the efficiency of using budget funds aimed at the development of agriculture, types of violations are proposed to include them in the classifier of violations. In case of insufficient audit evidence based on the results of the audit, it was proposed to introduce a «disclaimer of opinion» or «express a negative audit opinion» to express an audit opinion. The shortcomings in the organization and conduct of an audit of the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex, ways to improve it and the results of its implementation are presented. Innovative methods of auditing the effectiveness of the use of budgetary funds aimed at the development of agriculture are proposed. 6. in order to independently assess the effectiveness of the use of budgetary funds aimed at the development of the agro-industrial complex of the Republic of Kazakhstan in the period 2017-2025, alternatives have been identified-criteria of the state program/national project based on their goals and target indicators, a hierarchical analysis model has been developed with the definition of a matrix of paired comparison of their shares by providing an expert assessment of alternatives, estimates of the results are given, the use of the practice of performance auditing. The theoretical significance of the research topic lies in the conclusions and definitions made on the basis of theoretical materials aimed at improving the methodology and increasing the scientific and practical level of the organization of the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture. The practical significance of the research topic lies in the possibility of applying comprehensive recommendations to improve the audit of the effectiveness of the use of budgetary funds aimed at the development of agriculture, and the application of a model of hierarchical analysis in the audit of efficiency. The dissertation has a connection with national programs: «Strategy of Kazakhstan – 2050», «State program for the development of regions for 2020-2025», «State program for the development of the agro-industrial complex of the Republic of Kazakhstan for 2017-2021», «National project for the development of the agro-industrial complex of the Republic of Kazakhstan for 2021-2025». The main scientific provisions and results of the dissertation research were presented and discussed at international, national and foreign scientific and practical conferences: – Public Police and Administration Research journal (Lithuania, 2021); – Journal of advanced research in law and economics (Romania, 2020); – International scientific and practical conference «Modernization of the economy of Kazakhstan - a factor of stability of the financial system and the national currency of the state», dedicated to the 25th anniversary of the national currency of the Republic of Kazakhstan (Astana, 2018); – International Scientific and practical Conference «New financial model-the basis for improving the well-being of Kazakhstanis» (Astana, 2019); – II International Scientific and Practical Conference «Science and Education in the XXI century» (Nur Sultan, 2020); – International scientific and practical conference «The system of state audit in a new environment historical Reality» (Astana, 2021); – Scientific seminar of the Samara State University of Railways and Communications (Samara, Russian Federation, 2021). Implementation of the research results. The results of the study were implemented in the preparation of educational and methodological complexes in the disciplines «State Audit» and «State financial control» for students of the educational program 6B04106 «Accounting, audit and tax consulting» of the Kazakh Agrotechnical Research University named after S. Seifullin. The author's recommendations are also implemented in the work of the Internal State Audit Department of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan in Almaty. The results of the implementation are confirmed by the implementation acts.
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