In Kazakhstan, for more than 20 years, the state policy on the formation of a single information space, aimed at reducing budgetary resources for the formation and maintenance of information resources of government agencies, as well as the creation of a unified communication environment. The relevance of the article is due to the following factors: the acceleration of digital modernization processes in Kazakhstan under the influence of global informatization and the consideration of the prospects of improving the efficiency of the Kazakh government through the introduction of information technology is not always recognized by society as an institutional advantage. As special methodological tools, the study used experimental, empirical and heuristic methods to analyze factors and identify problems in budget financing in the field of digitalization and E-Government in Kazakhstan. The main source of data is the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. The main conclusions: there is a need for further economic and political modernization of Kazakh society through the widespread use of information technology, and in our view, the practical approach to the use of public financing to create a real e-government and the prospects for its development in Kazakhstan is interesting.

1. Abele, E., Chryssolouris, G., Sihn, W., et al. (2017). Learning factories for future oriented research and education in manufacturing. CIRP Annals, 66(2), 803–826. https://doi.org/10.1016/j.cirp.2017.05.005
2. Abele, E., Metternich, J., Tisch, M., et al. (2015). Learning Factories for Research, Education, and Training. Procedia CIRP, 32, 1–6. https://doi.org/10.1016/j.procir.2015.02.187
3. Arnold, C., D., Kiel, D. Voigt. K. (2016). How the Industrial Internet of Things Changes Business Models in Different Manufacturing Industries. International Journal of Innovation Management, 20(8), 1640015. https://doi.org/10.1142/s1363919616400156
4. Bauernhansl T., Krüger, G. Reinhart J., Schuh G. (2016). WGP-Standpunkt Industrie 4.0, Wissenschaftliche Gesellschaft für Produktionstechnik.
5. Boronenko V., Lavrinenko, O. (2015). Territorial development of Iceland: case study of social and economic interactions within global context. Social sciences for regional development in 2015: Proceedings of the X International scientific. Conf. 16-17 October 2015. Daugavpils University Latvia.
6. Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: more than balancing the books? Accounting, Auditing & Accountability Journal, 28(6), 878–908. https://doi.org/10.1108/aaaj-06-2015-2090
7. Brynjolfsson, E., & Kahin, B. (Eds.). (2000). Understanding the Digital Economy. https://doi.org/10.7551/mitpress/6986.001.0001
8. Canning, M., Gendron, Y., & O’Dwyer, B. (2018). Auditing in a Changing Environment and the Constitution of Cross-Paradigmatic Communication Channels. AUDITING: A Journal of Practice & Theory, 37(2), 165–174. https://doi.org/10.2308/ajpt-10577
9. Clarke, W. Institutional density reconsidered: States, international organisations, and the governance space. Journal of Inter-national Relations and Development. 2018. Available online: https://link.springer.com/article/10.1057%2Fs41268-017-0113-1 (accessed on 25 April 2024).
10. Department of Economic and Social Affairs, United Nations. (2018). UN E-Government Survey 2018. Available online: https://publicadministration.un.org/egovkb/en-us/Reports/UN-E-Government-Survey-2018 (accessed on 25 April 2024).
11. Department of Economic and Social Affairs, United Nations. UN E-Government Survey 2022. Available online: https ://publicadministration.un.org/egovkb/Data-Center (accessed on 25 April 2024).
12. Department of Statistics Services and Energy. (2021). Available online: https://stat.gov.kz/en/. (accessed on 25 April 2024).
13. Dzwigol, H., Dzwigol-Barosz, M., Miskiewicz, R., & Kwilinski, A. (2020). Manager competency assessment model in the conditions of industry 4.0. Entrepreneurship and Sustainability Issues, 7(4), 2630–2644. https://doi.org/10.9770/jesi.2020.7.4(5)
14. Electronic government of the Republic of Kazakhstan. (2021). Available online: https://egov.kz/cms/en/information/about/help-elektronnoe-pravitelstvo), where the last update was 03.12.2021 (accessed on 25 April 2024).
15. Enke, J., Kraft, K., & Metternich, J. (2015). Competency-oriented Design of Learning Modules. Procedia CIRP, 32, 7–12. https://doi.org/10.1016/j.procir.2015.02.211
16. Ferry, L., & Ahrens, T. (2021). The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom. Financial Accountability & Management, 38(3), 376–393. Portico. https://doi.org/10.1111/faam.12291
17. Ferry, L., Ruggiero, P., & Midgley, H. (2022). The Why, Who and What of Public Sector Auditing. Auditing Practices in Local Governments: An International Comparison, 1–12. https://doi.org/10.1108/978-1-80117-085-720221001
18. Frank, A. G., Dalenogare, L. S., & Ayala, N. F. (2019). Industry 4.0 technologies: Implementation patterns in manufacturing companies. International Journal of Production Economics, 210, 15–26. https://doi.org/10.1016/j.ijpe.2019.01.004
19. Ghadge, A., Er Kara, M., Moradlou, H., & Goswami, M. (2020). The impact of Industry 4.0 implementation on supply chains. Journal of Manufacturing Technology Management, 31(4), 669–686. https://doi.org/10.1108/jmtm-10-2019-0368
20. Gubbi, J., Buyya, R., Marusic, S., & Palaniswami, M. (2013). Internet of Things (IoT): A vision, architectural elements, and future directions. Future Generation Computer Systems, 29(7), 1645–1660. https://doi.org/10.1016/j.future.2013.01.010
21. Jeppesen, K. K., Carrington, T., Catasús, B., et al. (2017). The Strategic Options of Supreme Audit Institutions: The Case of Four Nordic Countries. Financial Accountability & Management, 33(2), 146–170. Portico. https://doi.org/10.1111/faam.12118
22. Kagermann, H., Wahlster, W., Helbig, J. (2013). Implementation recommendations for the future project Industry 4.0: Final report of the Industry 4.0 working group, Forschungsunion (German).
23. Kusiak, A. (2017). Smart manufacturing. International Journal of Production Research, 56(1–2), 508–517. https://doi.org/10.1080/00207543.2017.1351644
24. Lasi, H., Fettke, P., Kemper, H.-G., et al. (2014). Industry 4.0. Business & Information Systems Engineering, 6(4), 239–242. https://doi.org/10.1007/s12599-014-0334-4
25. Liker, J.K. (2004). The Toyota way: 14 management principles from the world’s greatest manufacturer. McGraw-Hill.
26. Metternich, J., Adolph, S., Hambach, J., et al. (2017). Lean 4.0: Durch Digitalisierung die nächste Stufe der Exzellenz erreichen—der Darmstädter Ansatz, Praxishandbuch Industrie 4.0: Branchen-Unternehmen—M&A.
27. Meudt, T., Metternich, J., & Abele, E. (2017). Value stream mapping 4.0: Holistic examination of value stream and information logistics in production. CIRP Annals, 66(1), 413–416. https://doi.org/10.1016/j.cirp.2017.04.005
28. Monostori, L., Kádár, B., Bauernhansl, T., et al. (2016). Cyber-physical systems in manufacturing. CIRP Annals, 65(2), 621–641. https://doi.org/10.1016/j.cirp.2016.06.005
29. Mounk, Y. (2018). The People vs. Democracy: Why Our Freedom Is in Danger and How to Save It. Harvard University Press.
30. Murphy, P., Ferry, L., Glennon, R., & Greenhalgh, K. (2019). Public Service Accountability. Springer International Publishing. https://doi.org/10.1007/978-3-319-93384-9
31. NONEWS. (2020). Available online: https://nonews.co/directory/lists/countries/e-government (accessed 25 April 2024).
32. Oesterreich, T. D., & Teuteberg, F. (2016). Understanding the implications of digitisation and automation in the context of Industry 4.0: A triangulation approach and elements of a research agenda for the construction industry. Computers in Industry, 83, 121–139. https://doi.org/10.1016/j.compind.2016.09.006
33. Official website of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. Available online: https://stat.gov.kz/ (accessed on 14 December 2023).
34. Official website of the Bureau of National Statistics of the Electronic government of the Republic of Kazakhstan. Available online: https://egov.kz/cms/en/information/about/help-elektronnoe-pravitelstvo (accessed on 25 April 2024).
35. Official website of the National Bank of the Republic of Kazakhstan. Available online: https://www.nationalbank.kz/en (accessed on 14 December 2023).
36. Official website of the United Nations E-Government Development Database. Available online: https://publicadministration.un.org/egovkb/Data-Center (accessed on 14 December 2023).
37. Official website of the World Development Bank. Available online: https://data.worldbank.org/indicator/TX.VAL.ICTG.ZS.UN?most_recent_year_desc=true&locations=KZ (accessed on 14 December 2023).
38. Peruzzini, M., Gregori, F., Luzi, A., et al. (2017). A social life cycle assessment methodology for smart manufacturing: The case of study of a kitchen sink. Journal of Industrial Information Integration, 7, 24–32. https://doi.org/10.1016/j.jii.2017.04.001
39. Petrenko, E. S., & Shevyakova, A. L. (2019). Features and Perspectives of Digitization in Kazakhstan. Studies in Computational Intelligence, 889–899. https://doi.org/10.1007/978-3-030-13397-9_91
40. Portulans Institute. (2021). Network Readiness Index. Available online: http://www.networkreadinessindex.org/ (accessed 25 April 2024).
41. Rana, T., Steccolini, I., Bracci, E., & Mihret, D. G. (2021). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management, 38(3), 337–359. Portico. https://doi.org/10.1111/faam.12312
42. Resolution of the Government of the Republic of Kazakhstan dated December 12, 2017, No. 827. On Approval of the State Program “Digital Kazakhstan” (Repealed by Resolution of the Government of the Republic of Kazakhstan dated May 17, 2022, No. 311). Available online: https://adilet.zan.kz/rus/docs/P1700000827 (accessed on 14 December 2023).
43. Romero, D., & Vernadat, F. (2016). Enterprise information systems state of the art: Past, present and future trends. Computers in Industry, 79, 3–13. https://doi.org/10.1016/j.compind.2016.03.001
44. Shevyakova, A., Munsh, E., Arystan, M., & Petrenko, Y. (2021). Competence development for Industry 4.0: Qualification requirements and solutions. Insights into Regional Development, 3(1), 124–135. https://doi.org/10.9770/ird.2021.3.1(7)
45. Ślusarczyk, B., Tvaronavičienė, M., Ul Haque, A., & Oláh, J. (2020). Predictors of Industry 4.0 technologies affecting logistic enterprises’ performance: international perspective from economic lens. Technological and Economic Development of Economy, 26(6), 1263-1283. https://doi.org/10.3846/tede.2020.13376
46. The World Bank. (2023). Available online: https://data.worldbank.org/indicator/TX.VAL.ICTG.ZS.UN?most_recent_year_desc=true&locations=KZ. (accessed on 20 April 2024).
47. Tisch, M., Cachay, J., Abele, E., et al. (2013). A Systematic Approach on Developing Action-oriented, Competency-based Learning Factories, Procedia CIRP 7, 580-585. https://doi.org/10.1016/j.procir.2013.06.036
48. Tvaronaviciene, M., Burinskas, A. (2020). Industry 4.0 significance to competition and the EU competition policy: A literature review. Economics and Sociology, 13(3), 244-258. https://doi.org/10.14254/2071-789x.2020/13-3/15
49. United Nations Department of Economic and Social Affairs (UNDESA). (2022). Available online: https://publicadministration.un.org/egovkb/Data-Center (accessed on 25 April 2024).
50. Wyrwa, J. (2020). A review of the European Union financial instruments supporting the innovative activity of enterprises in the context of Industry 4.0 in the years 2021-2027. Entrepreneurship and Sustainability Issues, 8(1), 1146–1161. https://doi.org/10.9770/jesi.2020.8.1(77)
51. Xu, L. D., Xu, E. L., & Li, L. (2018). Industry 4.0: state of the art and future trends. International Journal of Production Research, 56(8), 2941–2962. https://doi.org/10.1080/00207543.2018.1444806