Strategic Audit and Economic Efficiency of Tourism Development in Kazakhstan: International Practices and Policy Implications

Bakyt Sultanova; Bagdagul Imanbekova; Aimankul Yerezhepova; Gulmira Andabayeva; Tolkyn Kakizhanova; Zhuldyz Yelubayeva; Aiganym Kzykeyeva

doi:10.48161/qaj.v6n1a2080

Authors

Bakyt Sultanova Department of Finance and Accounting, Faculty of Economics, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Bagdagul Imanbekova Department of Geography, Faculty of Geography and Environmental Sciences, Land Management and Cadastre, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Aimankul Yerezhepova Department of Economics, Faculty of Economic Sciences, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Gulmira Andabayeva Department of Economics, Faculty of Economic Sciences, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Tolkyn Kakizhanova Department of Economics, Faculty of Economic Sciences, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Zhuldyz Yelubayeva Department of Finance and Accounting, Faculty of Economics, Al-Farabi Kazakh National University, Almaty 050040, Kazakhstan;
Aiganym Kzykeyeva School of Economics and Management, Narxoz University, Almaty 050035, Kazakhstan.

DOI:

https://doi.org/10.48161/qaj.v6n1a2080

Keywords:

tourism, efficiency audit, government control, budget funds, government support, budgetary programs, financial provision.

Abstract

The purpose of this study is to conduct a rapid audit of the effectiveness of government support measures in the tourism sector of the Republic of Kazakhstan and to develop recommendations for im-proving strategic control tools. The study employed methods of systems analysis, documentary re-search, induction, and statistical calculations. The informational basis included data from the tourism satellite account and reports from state programs. The analysis revealed a low level of budget fund utilization (in some subprograms less than 30%), a lack of correlation between the amount of funding and achieved results, and issues with the reliability and completeness of reporting. In 2024, actual funding of the State Program amounted to only 17.2% of the planned amount, while half of the target indicators were not achieved. Additionally, systemic shortcomings in the planning and evaluation of investment projects were identified. The conclusion proposes measures to update target indicators, integrate Sustainable Development Goals (SDGs) into efficiency audits, improve statistical accounting, and develop a methodology for assessing the effectiveness of subsidies. Implementation of these recommendations will enhance transparency and the efficiency of tourism sector development in Kazakhstan.

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