PERFORMANCE AUDIT OF MASS SPORTS DEVELOPMENT IN THE REPUBLIC OF KAZAKHSTAN

Authors

DOI:

https://doi.org/10.62931/2959-6335_2026_2_48

Keywords:

state audit, performance audit, mass sports, state policy, physical education and sports, target indicators, sports industry

Abstract

This article presents the results of an assessment of the effectiveness of mass sports development in the Republic of Kazakhstan from a government audit perspective. The relevance of the study stems from the need to improve the effectiveness of state policy in physical education and sports, and achieve the targets set forth in the Concept of Development of Physical Culture and Sports of the Republic of Kazakhstan for 2023–2029. The objective of the study is to assess the effectiveness of mass sports development in the country. The assessment is based on an analysis of population engagement indicators, staffing in the industry, the development of youth sports, and the achievement of key state policy indicators. The study utilized statistical, comparative, and analytical methods, as well as a method for assessing the degree of achievement of target indicators. The obtained results can be used to improve the mechanisms of state audit, monitoring the effectiveness of state programs and forming strategic directions for the development of mass sports in the Republic of Kazakhstan.

Author Biographies

Aktoty Zhupysheva*, Kazakh National University of Sports

Zhupysheva Aktoty Oiratovna – PhD, Research Fellow at the Tactical and Strategic Analysis Office of the Department of Scientific Programs, Kazakh National University of Sport; Acting Associate Professor of the Department of State Audit, L.N. Gumilyov Eurasian National University, Astana, Kazakhstan.

e-mail: aktoty.zhupysheva@knus.edu.kz

ORCID iD: 0000-0001-6267-8579

Nuradden Rymbay, Maqsut Narikbayev University

Nuradden Zhasulanuly Rymbay – Master's candidate at Maqsut Narikbayev University, junior researcher at “SMART ECO-NNECT” LLP.

e-mail: nuraddenrymbay@gmail.com

ORCID iD: 0009-0006-8005-8051

Raikhan Beisenova, Kazakh National University of Sports

Beisenova Raikhan Rymbaevna – Candidate of Biological Sciences, Professor, Director of the Department of Strategy and Corporate Governance at the Kazakh National University of Sport, Professor at L.N. Gumilyov Eurasian National University, Astana, Kazakhstan, and Professor at Peoples' Friendship University of Russia (RUDN University), Moscow, Russian Federation.

e-mail: raihan_b_r@mail.ru

ORCID iD: 0000-0003-0913-9503

Ignacio Menéndez Pidal de Navascués, Universidad Politécnica de Madrid

Ignacio Menéndez Pidal de Navascués – PhD, Professor at the Technical University of Madrid (Universidad Politécnica de Madrid), Madrid, Spain.

e-mail: ignacio.menendezpidal@upm.es

ORCID iD: 0000-0002-7053-1101

 

 

References

Republic of Kazakhstan. Concept of Development of Physical Culture and Sports of the Republic of Kazakhstan for 2023–2029: Resolution of the Government of the Republic of Kazakhstan No. 251 dated March 28, 2023.

Ministry of Tourism and Sports of the Republic of Kazakhstan. Report on the Development of Physical Culture and Sports in the Republic of Kazakhstan for 2025. Astana, 2025.

Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. Statistical Bulletin “Physical Culture and Sports in the Republic of Kazakhstan”. Astana, 2025.

Republic of Kazakhstan. Law on Physical Culture and Sports No. 228-V dated July 3, 2014.

INTOSAI. GUID 3910: Central Concepts for Performance Auditing. Vienna: International Organization of Supreme Audit Institutions, 2019.

OECD. Government at a Glance 2023. Paris: OECD Publishing, 2023. DOI: https://doi.org/10.1787/3d5c5d31-en

World Health Organization. Global Status Report on Physical Activity 2022. Geneva: WHO, 2022. Available at: https://www.who.int/publications/i/item/9789240059153

European Commission. Sport and Physical Activity Report 2024. Brussels, 2024.

Zhupysheva A.O., Spatayeva S.B., Beisenova R.R., Menéndez-Pidal de Navascués I. Audit effektivnosti prirodookhrannykh programm v Kazakhstane: kontseptual'nye podkhody i natsional'nye prioritety [Performance Audit of Environmental Programs in Kazakhstan: Conceptual Approaches and National Priorities]. Statistika, uchet i audit. 2026;1(100):54–70. DOI: https://doi.org/10.51579/1563-2415.2026.-1.04

United Nations. Transforming Our World: The 2030 Agenda for Sustainable Development. New York: United Nations, 2015.

World Bank. Enhancing Government Effectiveness and Transparency: The Fight Against Corruption. Washington, DC: World Bank, 2020.

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Published

2026-06-30

How to Cite

Zhupysheva*, A., Rymbay, N., Beisenova, R., & Menéndez Pidal de Navascués, I. (2026). PERFORMANCE AUDIT OF MASS SPORTS DEVELOPMENT IN THE REPUBLIC OF KAZAKHSTAN. Sport Science Research, 7(2). https://doi.org/10.62931/2959-6335_2026_2_48

Issue

Section

Physical Education and Sports