Master degree program
State audit

State audit

QUALIFICATION

  • Scientific and pedagogical direction - Master of Economic Sciences

MODEL OF GRADUATING STUDENT

ON1. To carry out academic, research, scientific and methodological activities using modern teaching technologies and to build an educational process aimed at the formation of personal socialization based on national and universal values;
ON2. To use oral and written speech in a foreign language in the process of business communication in order to achieve the set goals and objectives of a professional nature;
ON3. To apply ethical standards in professional activities and philosophical knowledge in complex research;
ON4. Apply laws, standards and other regulatory legal acts in the field of state and local financial control and audit, the ability to legally correctly qualify facts and circumstances;
ON5. To carry out strategic planning and budgetary processes in public administration;
ON6. To carry out state financial control over compliance with the budget legislation of the Republic of Kazakhstan;
ON7. To carry out forecast calculations using methods of macroeconomic analysis and constructed econometric models;;
ON8. To determine the correctness of accounting and financial reporting in public institutions and the quasi-public sector;
ON9. Make management decisions based on financial and mathematical methods of business analysis, data visualization, computer technology and Big Data in solving professional tasks;
ON10. Conduct compliance, financial reporting, efficiency and environmental audits in government agencies using international auditing standards;
ON11. To check the accounts of public institutions in accordance with international financial reporting standards of the public sector and the Budget Code of the Republic of Kazakhstan;
ON12.Apply the basic methods of financial management for asset valuation, capital management, and decision-making on financing state and local institutions.

Program passport

Speciality Name
State audit
Speciality Code
7M04149
Faculty
High School of Economics and Business

disciplines

Accounting and reporting in public institutions
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form undergraduates' theoretical knowledge and practical skills in accounting and financial reporting in public institutions in accordance with the regulations of the Republic of Kazakhstan and International Financial Reporting Standards for the Public Sector

Accounting in quasi-public sector entities
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: the formation of undergraduates' theoretical knowledge and the development of practical skills in accounting and financial reporting of organizations belonging to quasi-public sector entities in accordance with international financial reporting standards

Audit of financial statements in public institutions
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is the formation of theoretical knowledge and practical skills among undergraduates aimed at assessing the reliability and validity of financial statements and accounting of a public institution and expressing an opinion on the reliability of financial statements based on the results of an audit, as well as compliance of the accounting and financial reporting procedures with the requirements established by the legislation of the Republic of Kazakhstan

Compliance audit
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - To develop in-depth theoretical knowledge and practical skills in the organization, planning and conduct of compliance audits. The undergraduate will be able to: interpret the theory and legal regulation of compliance audit; evaluate and verify compliance with the norms of the legislation of the Republic of Kazakhstan; perform an audit assignment, determine the subject and acceptable criteria; receive and evaluate audit evidence and submit an audit opinion.

Foreign language (professional)
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form practical skills in various types of speech activity in a foreign language. The training course builds the ability to perceive, understand and translate information in the modern global space, participate in scientific events to test their own research. The discipline is aimed at improving competencies in accordance with international standards of foreign language education.

History and philosophy of science
  • Number of credits - 3
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form a holistic systemic understanding of philosophy as a special form of cognition of the world, its main sections, problems and methods of their study in the context of future professional activity. The training course forms the theoretical and methodological basis of research work.

Organization and Planning of Scientific Research (in English)
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline to form the ability to apply practical skills in the organization and planning of scientific research. The discipline studies: forms and methods of planning, organization and design of scientific articles and dissertations; forms of summarizing the results of scientific research in presentations, speeches, projects, articles.

Pedagogy of higher education
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form the ability to teach in universities and colleges based on knowledge of higher school didactics, theory of education and management of education, analysis and self-assessment of teaching activities. The training course is aimed at studying the trends in the development of education and the Bologna process. The course will help you master teaching and curatorial skills, various strategies and methods of teaching and education.

Performance audit
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form an idea among undergraduates about the theoretical, methodological foundations for the implementation of the principle of efficient use of budgetary funds (achieving set results using the least amount of funds (economy) and achieving the best result using a budget-determined amount of funds (effectiveness) and the problems of its practical implementation within the framework of state audit at the level of controlled facilities

Psychology of Management
  • Number of credits - 3
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The course reveals the subject, the basic principles of management psychology, personality in managerial interactions, personal behavior management, psychology of managing group phenomena and processes, psychological characteristics of the leader's personality, individual management style, psychology of influence in management activities, conflict management.

Data for 2021-2024 years

disciplines

Big Data in the digital transformation of the economy
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of studying the discipline is to form undergraduates with the necessary theoretical base and practical skills for processing and analyzing big data using methods of statistical analysis and economic and mathematical modeling, finding patterns and making forecasts for making effective managerial and business decisions, as well as conducting scientific research.

Budget forecasting and planning in the public sector
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form in undergraduates the knowledge and skills necessary for planning and forecasting the volume and directions of receipt and use of financial resources using methods of economic analysis to ensure the tasks implemented by state institutions

Econometrics (advanced)
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - to develop undergraduates' abilities to assimilate theoretical knowledge in the field of econometric methodology, to master modern theoretical approaches to the construction and analysis of various types of models, practical skills in using econometric methods to test economic hypotheses and research economic relationships between indicators.

Environmental audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form the ability of undergraduates to acquire theoretical knowledge of the content and essence of environmental audit, an independent assessment of compliance by business entities and other activities with regulatory requirements in the field of environmental protection and the preparation of recommendations in the field of environmental activities.

Financial and mathematical modeling
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form the theoretical foundations of financial and mathematical modeling for undergraduates, to get acquainted with modern financial and mathematical models used in practice; as well as to develop skills for self-solving problems that arise in the process of solving economic problems and analyzing the results obtained from the point of view of applicability in practice.

Financial Management (advanced)
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of studying the discipline is to form undergraduates' competencies in the field of organization, planning, regulation of state and local financial relations, allowing them to conduct professional activities in the field of state and local government, acquire skills in practical organization of financial activities for effective and efficient use of budgetary funds

Macroeconomic analysis (advanced)
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of studying the discipline is to develop undergraduates' skills in using the tools of macroeconomic theory to analyze economic problems at the macro level, mastering modern methods of macroeconomic analysis, understanding the content and main directions of the macroeconomic policy of the state and its tools, evaluating theories and concepts underlying socio-economic policy.

Power BI: Business analysis and data visualization
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form basic ideas about the principles, methods, tools and technologies of data analysis using Power Bi, to study various business intelligence platforms, to master the principles and technologies of operational analytical data processing in solving analytical problems, to study the principles of visual thinking, methods and tools for visualizing business information.

Standards of State financial control and audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to study the system of state financial control and auditing, standards governing auditing activities, the formation of undergraduates' systemic knowledge of the conceptual and legal foundations of auditing and the provision of audit-related services and the use of audit results in professional practice.

State budget and financial control
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Purpose: to form undergraduates' knowledge about the principles of building the state budget, the economic and legal foundations of its functioning, mastering the practical aspects of building budgets, independently forming budgets in the Microsoft Excel program, fundamental knowledge in the field of planning and conducting state financial control, and summarizing control activities

State financial policy
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to study the current directions of the financial policy of the Republic of Kazakhstan in the light of contemporary global challenges and international economic integration. As a result of studying the discipline, undergraduates will be able to: - know the main directions of development of the financial policy of the Republic of Kazakhstan and be able to analyze modern threats and counter them at the national and international levels; - analyze the problems of legal regulation of the implementation of state financial policy and its components; - to carry out scientific and legal expertise of documents aimed at the implementation of the state financial policy of the Republic of Kazakhstan, to check them for compliance with the goals and objectives of state policy; - to carry out legal support of documentation in the process of implementing the state financial policy;

Strategic planning and budgetary processes in public administration
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - Objective: to form knowledge about the content of strategic planning and budget process in public administration and the application of these skills in practice. The following will be studied: methods for evaluating the effectiveness of the civil service in achieving its strategic goals; a result-oriented budget process system; mechanisms for supporting and ensuring the development of the strategic planning system and the budgeting system of the Republic of Kazakhstan

Data for 2021-2024 years

INTERNSHIPS

Pedagogical
  • Type of control - Защита практики
  • Description - Formation of practical, educational-methodical skills of conducting lectures, seminars, creatively apply scientific, theoretical knowledge, practical skills in teaching activities, conduct training sessions in the disciplines of the specialty; own modern professional techniques, methods of training, use in practice the latest theoretical, methodological advances, make educational, methodological documentation.

Research
  • Type of control - Защита практики
  • Description - The purpose of the practice: gaining experience in the study of an actual scientific problem, expand the professional knowledge gained in the learning process, and developing practical skills for conducting independent scientific work. The practice is aimed at developing the skills of research, analysis and application of economic knowledge.

Data for 2021-2024 years