ЕР name

8D04116 Audit and Control

Field of education

8D04 Business, management and law

Direction of training

8D041 Business and management

Group of educational programs

D073 Audit and taxation

Purpose

High-quality training of competitive specialists in the field of audit and internal control who are able to successfully carry out research, expert, managerial and pedagogical activities based on the creation of new fundamental and applied knowledge, the use of information and digital technologies in order to reduce risks and ensure sustainable business development.

Language of teaching

Kazakh, Russian, English

Amount of credits

180

Academic degree awarded

Doctor of Philosophy (PhD) in the educational program "8D04116 - Audit and Control"

Learning outcomes

ON1 Evaluate the main methodological and ideological problems arising in scientific research in the field of audit, accounting and control at the present stage, critically analyzing modern scientific achievements in order to formulate a hypothesis, generate new ideas when solving problems of fundamental research, including in interdisciplinary fields.

ОN2 Build an educational and upbringing process on the basis of modern international trends in the development of audit and control, joining the system of universal and national values ​​in their unity, taking into account the national priorities of Kazakhstan.

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, 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.

For applicants

Welcome.kaznu.kz (link to the corresponding program in welcome.kaznu.kz

Academic activities https://www.kaznu.kz/ru/15978/page/

The academic activity of a doctoral student is aimed at the formation of learning outcomes. For this, the educational program of doctoral studies includes a professional module, a module of research / research work of a doctoral student, a final certification module and contains at least 180 credits, of which: a cycle of basic and major disciplines, including teaching and research practice, is represented by 53 credits, a doctoral student's research work contains 115 credits, the final certification is 12 credits. Theoretical training in doctoral studies lasts one academic semester. The semester lasts 15 weeks. Studying a particular discipline, a doctoral student passes twice an intermediate certification, an intermediate exam and a final exam.

In order to form practical skills in scientific, professional activities for doctoral students, professional practice and scientific internships are provided.

The practice of a doctoral student includes two types: pedagogical and research, the content of each type of practice is determined by the topic of the doctoral dissertation.

The main component of the EP of doctoral studies is the research work of a doctoral student (RWDS), which includes compulsory scientific internships in scientific organizations or companies of relevant industries or fields of activity, including abroad, scientific publications, writing and defense of a doctoral dissertation.

Scientific activity https://www.kaznu.kz/ru/5409/page/ 

The main component of the EP of doctoral studies is the research work of a doctoral student (RWDS), which includes compulsory scientific internships in scientific organizations or companies of relevant industries or fields of activity, including abroad, scientific publications, writing and defense of a doctoral dissertation.

RWDS is carried out:

  1) on the basis of scientific centers of the department and through the department of science of the university;

2) on the basis of the Institute of Economics of the Ministry of Education and Science of the Republic of Kazakhstan;

3) on an initiative basis, including:

- enterprises and organizations of large, medium and small businesses;

- research institutes, analytical and statistical institutions;

- universities that implement educational programs and train specialists.

The system of research work of doctoral students, built at the department, allows you to create conditions that ensure the development of special competencies.

Based on the results of research carried out on topical topics of doctoral dissertations, students participate in international scientific conferences, travel abroad in order to undergo internships. More information about the places of possible foreign scientific internships is presented on the website of the University - https://www.kaznu.kz/ru/12059/page/

International activity https://www.kaznu.kz/ru/5281/page/

International activities are carried out in the form of academic mobility of students, which allows them to study and conduct research, with the obligatory transfer of the mastered educational programs in the form of loans in their university in the prescribed manner. Every year, doctoral students are sent to study on academic mobility at universities in foreign countries.

Teachers of the educational program undergo internships, educational courses abroad to exchange experience, gain new competencies, improve educational skills.

       The department cooperates with leading universities in the world, exchange experience between teaching staff and provides an opportunity for doctoral students to study on academic mobility in the following universities:

1. Technological University of Malaysia

2. University of Madrid Carlos III

3. Warsaw State University

4. Central University of Bohemia

5. Slovak Agricultural University

6. Lankester University

7. French National School of Administration (ENA)

8. Harbin Polytechnic University

9. Scientific School of Sustainable Development, RF

10. Tambov State Technical University

11. Shanghai University

12. Ural State Law Academy

13. FGBOU VPO Siberian State Geodetic Academy

14. Lanzhou Technical University

15. Moscow State Regional Technological University (MGOTU)

Quality assurance (Accreditation, rating, work with employers) https://www.kaznu.kz/ru/19074/page/ 

ЕP 8D04116 - Audit and Control, is new, has no analogues in other universities of the Republic of Kazakhstan, has a practice-oriented nature and makes it possible to master a certified course - Professional Internal Auditor based on Academy of Business and Financial Sector LLP. The program includes such unique disciplines as: Customs audit in EU countries, SMART technologies in audit, Practical tools and conceptual foundations of tax accounting and tax audit.

Practitioners and the best foreign teachers from such leading foreign universities as: Technological University of Malaysia, University of Madrid. Carlos III, etc. The program was developed jointly with employers, the list of which is presented below, taking into account the generalization of modern domestic and international training experience in this specialty, copyright and collective scientific achievements and educational and methodological developments in the field of audit and taxation, employers' requirements and market demands labor.

When developing the EP, the requests of potential employers were taken into account, including: Research Institute "Gylym Ordasy", the Sanj Research Center, the Center for Economic Research of KazNU named after al-Farabi, Technopark KazNU named after al-Farabi, National Bank of the Republic of Kazakhstan; Agency of the Republic of Kazakhstan for Regulation and Supervision of the Financial Market and Financial Organizations; economic services of ministries and departments; budgetary institutions and organizations; business entities of various organizational and legal forms; leading audit and consulting companies; large firms and banks.

Employers for Graduates of EP 8D04116 - Audit and Control are:

- Research institutes;

- Ministry of Finance of the Republic of Kazakhstan;

- Ministry of National Economy of the Republic of Kazakhstan;

- Ministry of Labor and Social Protection of the Population of the Republic of Kazakhstan;

- Ministry of Education and Science of the Republic of Kazakhstan;

- Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption;

- Agency for Strategic Planning and Reforms of the Republic of Kazakhstan;

- Accounts Chamber of the Republic of Kazakhstan;

- National Bank of the Republic of Kazakhstan;

- Auditing companies;

- Second-tier banks;

- Joint stock companies;

- Departments of State Revenue;

- International audit companies;

- Institute of Economics SC MES RK;

- International companies and corporations;

- National companies.