STRATEGIC AUDIT AS A FOUNDATION FOR EFFECTIVE MANAGEMENT OF NATIONAL RESOURCES

Abstract

In contemporary conditions, strategic audit becomes not merely a tool, but a necessary prerequisite for effective management of national resources. This article is dedicated to exploring the role of strategic audit in optimizing the management of national resources. The aim of the research is to assess the impact of strategic audit on the effectiveness of management processes in the context of Kazakhstan's national resources. The main materials and methods of the study included the analysis of normative legal documents, statistical data, methods of economic analysis and comparison, as well as the case-study method. The study identified key problems and shortcomings in the existing system of national resource management, including resource dissipation and a mismatch between planning and actual needs. It is noted that strategic audit contributes to increased transparency, accountability, and efficiency in resource management, and provides an adequate assessment of the implementation of strategic plans and programs. This study has both practical and theoretical significance. The theoretical significance is reflected in the expansion of understanding of the essence and functions of the state strategic audit in the modern world. The practical significance of this study is manifested in the fact that the results of the study can be further applied in improving the management system of national resources, including through reforming and optimizing planning and monitoring processes in the public sector.