The Future of Audit in the Era of Artificial Intelligence Discussed at ENU

An expanded meeting of the Project Management Group of the Educational and Methodological Association under the Republican Educational and Methodological Council for the training area “Audit and Taxation” was held at L.N. Gumilyov Eurasian National University on the topic: “The Application of Artificial Intelligence in Audit and Taxation: Challenges, Opportunities, and the Transformation of Professional Competencies.”

The meeting focused on the implementation of artificial intelligence technologies in the fields of audit, accounting, public audit, and taxation, as well as on the transformation of professional competencies in the context of digitalization and the modernization of educational programs. The event brought together representatives of government agencies, professional associations, employers, and the academic community.

The meeting was moderated by Deputy Chair of the Educational and Methodological Association Ardak Beisenbay, who emphasized the relevance and strategic importance of the issues included in the agenda.

Opening remarks were delivered by Member of the Supreme Audit Chamber of the Republic of Kazakhstan Yu. Engel; Deputy General Director for Economics and Finance of JSC “QAZAQGAZ AIMAQ” A. Bekturova; Deputy Chair of the Internal State Audit Committee of the Ministry of Finance of the Republic of Kazakhstan K. Isakov; Director of the Research, Analysis and Performance Evaluation Center under the Supreme Audit Chamber N. Rakhmetov; and Director of the Human Capital Development Department of the Atameken National Chamber of Entrepreneurs A. Beisenbenov. The speakers highlighted the growing importance of preparing highly qualified specialists capable of meeting the demands of the digital economy.

The first presentation addressed the organization and coordination of internal audit within Poland’s public finance sector. R. Bobker, Director of Abraham & Ben Hadar Law and Audit, shared international experience and discussed approaches to improving the effectiveness of audit systems in the public financial sector.

Beksultanov, Head of the Agricultural Sector of the Quasi-Public Sector Audit Department of the Supreme Audit Chamber of the Republic of Kazakhstan, presented a report entitled “A New Model of Public Audit: The Role of Artificial Intelligence in Enhancing Efficiency and Transparency.” In his speech, he emphasized the significance of risk-oriented auditing and analytical systems in the digital era.

PhD A. Idrisov, Managing Director for HR Consulting at Samruk Business Academy, examined the Chinese experience in applying artificial intelligence tools in public audit and discussed the prospects for the digital transformation of financial control in Kazakhstan. In addition, participants considered the possibility of establishing research laboratories at L.N. Gumilyov Eurasian National University to test artificial intelligence algorithms.

Vdovichenko, Director of the accounting company “White Kass,” delivered a presentation on the competencies and practical experience required for integrating artificial intelligence into accounting systems. Meanwhile, K. Satymbekova, Candidate of Economic Sciences, Associate Professor, and Head of the Department of Accounting and Audit at M. Auezov South Kazakhstan University, proposed new approaches to the use of artificial intelligence technologies in accounting education.

Professor S. Mirzhakypova of the International Engineering and Technological University focused on the development of professional qualifications in the financial and economic sphere and emphasized the importance of integrating international professional standards and ACCA programs into the educational process.

During the meeting, Professor L. Sembiyeva, Doctor of Economic Sciences and Head of the Educational and Methodological Association Section on “Audit and Taxation,” summarized the work carried out during the 2025–2026 academic year, highlighting the key achievements of the section and outlining future priorities. The participants also reviewed publications submitted for approval by the Project Management Group of the Educational and Methodological Association and discussed their significance for the educational process.

In conclusion, the participants discussed current issues related to digital transformation and the implementation of artificial intelligence in audit, public audit, accounting, and taxation as part of the summary meeting for the 2025–2026 academic year. It was noted that the proposals and initiatives voiced during the meeting would be taken into account in further efforts aimed at improving educational programs, strengthening professional competencies, and integrating international experience into higher education. The expanded format of the meeting served as an effective platform for enhancing cooperation among academic institutions, professional communities, and employers, while also facilitating the exchange of expertise and discussion of contemporary challenges in the field.