Skip to main content

ETHNOS_APP

Home • Search • Journals • List 0

Audit of the Effectiveness of Inter-Budgetary Relations

The Case of Tourism Industry

Bibliographic Data

ID16900362
AuthorsAigul ALIBEKOVA (0000-0002-0647-9484), Gulmira NASYROVA, Г А Насырова (0000-0001-6819-4946, L. N. Gumilyov Eurasian National University), Aizhan ZHAMIYEVA, А Zhamiyeva (0000-0002-7921-847X, L. N. Gumilyov Eurasian National University), Madina Tolysbayeva (Alikhan Bokeikhan University), Balsheker ALIBEKOVA (0000-0001-7522-4445, L. N. Gumilyov Eurasian National University), Zhanargul ZHUGUNISSOVA (National Academy of Sciences of the Republic of Kazakhstan)
Year2023
Volume14
Issue4
Pages2083
Publication date2023-06-30
Open AccessYes
TypeARTICLE
VenueJournal of Environmental Management and Tourism (JOURNAL)
Journal identifiersISSN: 2068-7729 • E-ISSN: 2068-7729
PublisherSC ASERS SRL (PUBLISHER)
DOI10.14505/jemt.v14.4(68).20
OpenAlexW4382793640
LanguageEN

At present, in the context of financial, socio-economic and political tension, in order to ensure the legal and effective conduct of the financial activities of the state, it is necessary to involve state audit, because its results precede the issuance of new laws and regulations, contribute to the effectiveness of public resource management, the adoption of competent management decisions, the right choice and setting of appropriate goals. To ensure the development of the tourism industry, comprehensive state support is needed, which includes the creation of a special system of legislative acts and the creation of favorable conditions for attracting investment and infrastructure development. Research and assessment of the public debt management system and the development of a methodology for their audit contribute to the improvement of control over the effectiveness of the formation, management and assessment of public debt. In general, the state audit for Kazakhstan is seen as a holistic and independent assessment effectiveness and activity of the audited objects, covering not only financial issues, but also all directions of their activities and with the presentation of effective recommendations based on the identified deficiencies and proposals for risk management. The article considers the organization of efficiency audit in the field of tourism, analyzes state budget expenditures in this service sector

Audit · Business · Debt · Economics · Internal audit · Joint audit · Legislature · Performance audit · Political science · Public sector · Tourism · Economic and Technological Developments in Russia · Accounting · Finance

Highly citedNo

Tools

Open DOIOpen Access
Ethnos_APP • Open Source Project • MIT License • Frontend v2.0.0 • Privacy and Cookies • API Documentation: api.ethnos.app/docs • API Source Code: GitHub • DOI: 10.5281/zenodo.17049435 • Frontend Source Code: GitHub • DOI: 10.5281/zenodo.17050053 • cruz.rio.br • Expectantes Misericordiae