Internal Audit Service is subordinate to the Supervisory Board. Staff of the Internal Audit Service: head – Almira Akhmetova, clinical auditor – doctor-expert Bakhytgul Belibayeva, education auditor – associated professor, candidate in chemical sciences Saltanat Bolysbekova.
Internal Audit is activities on providing independent and objective guarantees and consultancies, aimed at improving organization management and performance. Internal Audit contributes to achievement of set goals, using systematic and phased approach to the assessment and efficiency improvement of process of risk management, control and corporative management.
Purposes of the audit: Following the active legislation of the Republic of Kazakhstan by SMU; Assessing the stability and applying accounting, financial and operative control means, which provide recommendations on improving entity under audit; Assessing the completeness and authenticity of financial and managerial information; Assessing the ability of SMU to fulfill the requirements of any contract; Defining the reasons of exposed nonconformances (main, additional and concomitant); Checking and assessing the performance of corrective and preventive actions, which were taken based on the results of previous audits.
Objectives of IAS: To evaluate indicators of financial and business activity of the entity; To evaluate effectiveness of use of budget funds; To evaluate quality of educational and medical services, provided by SMU; To evaluate corruption risk, authenticity, completeness and objectiveness of SMU accounting system; To monitor compliance of international agreements, systems and procedures with the requirement of the active legislation of the Republic of Kazakhstan; To evaluate rationality and efficiency of use of financial resources and methods, which are used to provide safeguard of assets of SSMU; To evaluate the improvement of process of corporative management at SMU.