A representative of the Supreme Audit Chamber of the Republic of Kazakhstan participated in the international training program “Government Audit on Public Construction Works (Contribution to building on sustainable and resilient infrastructure)” , held in Tokyo, Japan, and organized by the Japan International Cooperation Agency (JICA).

The training was jointly organized by the Japan International Cooperation Agency (JICA) and the Board of Audit of Japan and brought together representatives of Supreme Audit Institutions from various countries. The program aimed to provide participants with advanced international experience in conducting performance audits of infrastructure projects, strengthen the professional competencies of government auditors, and promote international cooperation in the field of external public auditing.

Over the course of three weeks, participants studied the organization of Japan's public audit system, the legal framework governing the Board of Audit of Japan, the specific features of auditing public construction projects, modern approaches to evaluating the efficiency of public expenditure, and the application of the International Standards of Supreme Audit Institutions (ISSAIs) developed by INTOSAI in performance auditing.

Particular attention was given to assessing the quality of infrastructure projects throughout their entire life cycle—from planning and design to operation and maintenance. Japanese experts presented methodologies for auditing public construction projects based on the principles of economy, efficiency, effectiveness, and sustainable development.

A substantial portion of the program focused on the practical aspects of government auditing. Participants became familiar with methods for reviewing design and cost estimates, engineering calculations, construction drawings, as-built documentation, and technical supervision reports. The program also covered modern approaches to risk-based audit planning, evidence collection, and on-site inspections of construction projects.

As part of the training, participants took part in practical sessions at transportation infrastructure facilities and specialized training centers in Japan. Government auditors had the opportunity to observe the use of advanced infrastructure monitoring technologies, including non-destructive testing methods, digital measuring instruments, laser scanning, unmanned aerial vehicles (UAVs), and other tools that enable objective assessment of infrastructure conditions and construction quality.

One of the highlights of the program was the study of the Board of Audit of Japan's practical experience in auditing the performance of infrastructure projects. Participants examined real-life audit cases involving the construction of bridges, highways, hydraulic engineering structures, and other public infrastructure. These case studies demonstrated the importance of conducting comprehensive analyses of both financial and technical aspects of project implementation, as well as applying engineering expertise to formulate objective audit conclusions.

Special attention was also devoted to the performance audit of public investments. Japanese specialists presented modern approaches to evaluating the achievement of government program objectives, assessing the socio-economic outcomes of infrastructure projects, and applying logical frameworks, performance evaluation methodologies, and life-cycle cost analysis. The knowledge and practical skills acquired during the program are expected to be applied in conducting performance audits of investment and infrastructure projects, as well as in further enhancing the methodology of public auditing in the Republic of Kazakhstan.

The participation of representatives of Supreme Audit Institutions in international training programs contributes to the adoption of advanced international public audit practices, strengthens the professional capacity of government auditors, and promotes international cooperation among Supreme Audit Institutions worldwide.

Mr. Nurzhan SMAILOV,

Supreme Audit Chamber of the Republic of Kazakhstan.