Murat Umbet

The article is devoted to the study of theoretical, methodological and practical aspects of developing an informationtechnologyauditsysteminthepublicsectoroftheRepublicofKazakhstanunderconditionsofdigital transformationofpublicadministration.Therelevanceofthestudyisdeterminedbytherapiddevelopmentof the state's digital infrastructure, the growth of public expenditures on digitalization projects, and the need to ensure the efficient use of public resources in the field of information technology.The purpose of the study is to develop a conceptual model for the formation of a public sector informationtechnology audit system adapted to the specific features of the Republic of Kazakhstan. The methodological framework of the research is based on systemic, institutional and risk-oriented approaches, comparative and systemic analysis methods, as well as content analysis of legal acts, international standards and audit reports. ThestudyanalyzesthedevelopmentofdigitalgovernmentintheRepublicofKazakhstanandassessesthe currentstateofgovernmentinformationsystemsandauditpracticesinthefieldofinformatization.Key challenges were identified, including the absence of a specialized methodology for public IT audit, insufficient assessment of the digital maturity of audit entities, and the limited use of international standards in national practice. The scientific novelty of the study lies in the development of an original conceptual model for theformationofaninformationtechnologyauditsystembasedontheintegrationofregulatory,institutional, methodological, human resource, and analytical components.The practical significanceof the study lies in the possibility of using its results to improve public audit methodology and further develop the system for monitoring the effectiveness of digital transformation in the Republic of Kazakhstan.

This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance.