This article explores the application of international experience to improve human resource management (HRM) in Kazakhstan’s state audit system. The study aims to identify best practices from OECD and INTOSAI countries and propose ways to adapt them to strengthen Kazakhstan’s audit institutions. Emphasis is placed on developing standardized training, ensuring institutional independence, and reducing functional overlap among audit bodies. The research is scientifically significant in showing how strategic HRM reforms can enhance audit quality and public accountability. Methodologically, it uses comparative institutional analysis, document review, and descriptive statistics to evaluate Kazakhstan’s current HRM framework against international models. The results highlight persistent staffing shortages, uneven certification rates, and insufficient incentives for auditors. Recommendations include implementing standardized certification aligned with international standards, reforming recruitment and retention policies, strengthening internal audit independence, and clarifying mandates to reduce duplication. The study’s contribution lies in adapting proven international HRM strategies to Kazakhstan’s context, offering a roadmap for building a more professional, stable, and effective state audit system. Practically, these reforms can improve transparency, reduce corruption risks, and ensure better stewardship of public resources.
Zhanybayeva et al. (Tue,) studied this question.