A Practical Session on State Audit Methodology Was Conducted as Part of Teaching Practice

On 9 October 2026, Asankhan E.Gh., a second-year doctoral student in the 8D04121 State Audit educational programme, conducted a practical class for first-year master's students in the 7M04120 State Audit programme as part of the course “State Audit Advanced”. The class was held under the academic supervision of Alibekova A.B., PhD, Acting Associate Professor of the Department of State Audit. The topic of the class was “Methodology for Conducting an Audit of the Activities of State Institutions”.

During the class, the master's students prepared and delivered short presentations on the topic, discussed key aspects of state audit methodology, and took an active part in a professional discussion. Particular attention was paid to the stages of audit planning, the identification of audit risks, the assessment of the effectiveness of the use of public resources, and the detection of potential violations in the activities of state institutions.

As part of the practical exercises, the master's students analysed challenging situations, exchanged views, substantiated their positions, and proposed solutions based on the principles of state audit. The interactive format helped develop critical thinking, analytical and communication skills, and practical competencies in state auditing.

At the end of the class, the main points of the topic were summarised, knowledge of the sequence of audit procedures was consolidated, and the practical importance of methodological approaches to auditing the activities of state institutions was discussed. The class connected theoretical knowledge with practical state audit tasks and supported the development of the master's students' professional competencies.

Thus, the practical class was conducted through active interaction, combining short presentations, case analysis, and professional discussion. Its content was aimed at developing critical and analytical thinking, independence in decision-making, the ability to identify and assess audit risks, and the skills needed to develop well-founded recommendations based on audit findings. The class deepened the master's students' professional knowledge and understanding of the practical aspects of state audit methodology.