Audit of the effectiveness of SME support in the context of the digital transformation of human resources of the supreme audit institution
DOI:
https://doi.org/10.59476/mtt2026.v2i22.779Keywords:
artificial intelligence, small and medium-sized enterprises, supreme audit institution (SAI), human resourcesAbstract
This article aims to analyze the practical application of artificial intelligence (AI) technologies as a transformative factor for the human resource potential of the Supreme Audit Institution (SAI). The study focuses on the audit of the effectiveness of state support within the small and medium-sized enterprise (SME) sector of the Republic of Kazakhstan. The integration of AI algorithms into SAI activities fundamentally redefines the role of the state auditor, transforming them into a data analyst capable of identifying latent correlations between state support volumes and the qualitative growth of the enterprise sector. The study reveals a critical discrepancy: while there is a formal increase in the number of SMEs, current financial incentives in low-tech sectors remain largely ineffective. The findings suggest that the traditional audit system, lacking advanced data analytics, merely records budget absorption indicators without evaluating their impact on the technological complexity and productivity of the businesses involved. The originality of this research lies in the conceptualization of a fundamentally new model of state audit, in which AI serves as the primary driver of transforming SAI human capital. The practical significance is underscored by the development of algorithmic tools for "smart" monitoring of state support, integrated with national databases. The study justifies a methodology for detecting hidden inefficiency risks by automatically benchmarking allocated funds against SMEs' actual contribution to the country’s economic development.
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Copyright (c) 2026 Aliya Mukusheva, Tolegen Mukushev, Ceslovas Christaukas
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