THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE STATE AUDIT SYSTEM FOR EFFICIENT USE OF BUDGETARY FUNDS IN THE ROAD TRANSPORT SECTOR OF KAZAKHSTAN
Аннотация
This paper examines the integration of artificial intelligence (AI) into Kazakhstan's state audit system, with a focus on enhancing the efficient use of budgetary funds in the road transport sector. Drawing from global and regional studies on AI applications in auditing, public finance, and transport, the research highlights AI's potential to automate audit processes, improve predictive analytics for budget allocation, and mitigate risks in road infrastructure projects. Key findings indicate that AI can reduce audit cycles, lower costs, and enhance transparency, though challenges such as skill shortages and data security persist. The study proposes a framework for AI adoption tailored to Kazakhstan's context, emphasizing the need for regulatory reforms and capacity building. This work contributes to the discourse on digital transformation in public administration, offering actionable insights for policymakers in emerging economies. Түйінді сөздер: жасанды интеллект; аудит тиімділігі; жасанды интеллекттің аудиттелуі; алаяқтықты анықтау; мемлекеттік аудит; цифрлық трансформация; тәуекелдерді басқару; аудиторлардың құзыреттіліктері. Introduction/Context. Kazakhstan's road transport sector plays a pivotal role in the national economy, facilitating the movement of goods and passengers across its vast territory and supporting integration into regional trade networks like the Eurasian Economic Union. Budgetary funds allocated to road infrastructure, maintenance, and development are substantial, yet inefficiencies in resource utilization—such as delays in project execution and mismanagement—have been noted in performance audits of public spending (Beisenova et al., 2020). Traditional state audit systems in Kazakhstan, governed by bodies like the Supreme Audit Chamber of the Republic of Kazakhstan, mostly rely on manual processes that struggle with the volume of financial data generated by large-scale transport initiatives. The advent of artificial intelligence (AI) offers a transformative opportunity, enabling advanced data analysis, fraud detection, and predictive modeling to ensure budgetary efficiency (Balginova et al., 2025), (David, 2025).