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The purpose of the study. In this study, the authors examined the role of state and social audit as the main means of effective coordination of social and labor relations, mainly in modern realities, undoubtedly relevant in the field of auditing activities. Methodology. As a methodological basis, the authors used the research of domestic and foreign scientists in the field of studying government audit and auditing the efficiency of spending public funds, as well as regulations of the Republic of Kazakhstan, international standards of government audit. Originality / value of the research. Consists in the study of theoretical, methodological and real issues of auditing the effectiveness of the execution of government programs and recommendations for increasing the results of auditing the effectiveness of government programs. The results of the study. Transparency of the results of an unsupervised audit can serve as the main means of monitoring the implementation of government social programs, and here the government audit of government concepts, programs, regulations, and so on plays a huge role. Most states are developing a regulatory framework through which government assistance to social entrepreneurship is implemented. The direct influence on the formation of the national economy, which is only growing, is provided by the social processes arising in our society. The formation and preservation by the state of social entrepreneurship is therefore considered valuable. Reducing unemployment and increasing employment levels, the emergence of fundamentally new forms of cooperation with civil society, the modernization of social innovation, and the development of inclusive entrepreneurship are facilitated by the integration of the public sector and entrepreneurship.
Kogut et al. (Mon,) studied this question.