• Scientific and pedagogical direction - Doctor of Philosophy (PhD)

ON1 Assess the main methodological and ideological problems arising in scientific research in the field of audit and control at the present stage, critically analyzing modern scientific achievements in order to formulate a hypothesis, generate new ideas in solving problems of fundamental research, as well as in diagnosing research skills of undergraduate and graduate students master's degrees;
ОN2 Build educational and educational processes on the basis of modern international trends in the development of audit and control, applying strategies for the development and support of research and publication activity of undergraduate and graduate students;
ON3 Develop educational programs, educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of audit and control, including in the quasi-public sector, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods.
ON4 Develop new and justify the application of existing methods, mechanisms and tools for the implementation of audit and control, using innovative technologies of the organization, and management of audit services, in order to ensure the sustainability of the business.
ОN5 Carry out a full range of audit services, including statutory and proactive audits of financial statements prepared in accordance with IFRS and other standards, as well as special purpose audits and reviews based on the provisions of international auditing standards.
ОN6 Create a mechanism for monitoring and preventing negative results of economic activities of economic entities and identifying intra-economic reserves to ensure the financial stability of the business.
ОN7 Develop, based on the results of the audit, an audit report and other final document that meets the requirements of international standards with a sufficient, logical and understandable justification for the conclusions and conclusions contained therein.
ОN8 Develop concepts and policies for the development of an optimal internal control and audit service that is adequate to the specifics of the activities of companies, various forms of ownership, industry affiliation and functional purpose, applying the current norms and requirements of regulatory legal acts of the Republic of Kazakhstan and international standards.
ON9 To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application;
ON10 Determine the goals and objectives of providing services for organizing an internal audit, setting up internal control, maintaining accounting and tax accounting, drawing up financial and tax reporting, as the basis for reducing risks and ensuring sustainable business development;
ON11 Collect and interpret sources of information for making management decisions and making professional judgments that take into account significant economic, social, scientific and ethical issues.
ON12 Use specialized professional knowledge in the field of digital technologies, modern computer networks, software products and Internet resources to solve problems and tasks in scientific and practical activities for the digitalization of the economy.