Objective: The purpose of the study is to detect opportunities for the development of different types of extreme tourism in Kazakhstan to promote opportunities for innovative change in the territories while respecting the principles of sustainable development. Methods: The study employs qualitative and quantitative research methods, including surveys and analysis of existing literature. Results: Authors devined the prospects for different types of extreme tourism in Kazakhstan. However, the driver of innovative change of territories in this area is only available with the improvement of staff qualification in the field of extreme tourism, the support of government programs to attract investment in the development of infrastructure, and the development of special environmental regulations to avert the risks of environmental problems that hinder the sustainable development of territories. Conclusion: In today's highly competitive tourism business around the world, each country is searching for new ways to attract more tourists by developing infrastructure, building a knowledge economy, and stimulating the development of human capital. Implementing of the proposed measures will enhance Kazakhstan's competitive position in extreme tourism, drive economic growth, and ensure environmental sustainability.

The internal audit service is not just a world trend, but an extreme necessity in the face of actively developing and more complicated economic relations. The purpose of this article is to identify the main problems of internal audit in Russia and Kazakhstan. It is argued that the notion of the correctness of internal audit provides conceptual tools for the study of internal audit as a disciplinary mechanism in the conditions of corporate governance of modern organizations. The article develops the initial conceptual formulation and internal audit, audits and controls to improve the rationality of economic activity and related control measures.

The purpose of this study is to make a comprehensive analysis of investor perceptions in the context of green and conventional bond investments. For this purpose, a new model is presented by considering two steps. First, a criteria set is generated by considering balanced scorecard perspectives that are finance, customer, organizational effectiveness and learning and growth. After that, the neuro Quantum fuzzy M-SWARA method is considered to weight these criteria. Secondly, seven critical determinants for bond investments are identified that are coupon rates, volume, maturity, riskiness, liquidity, volatility, and tax considerations. Neuro Quantum fuzzy TOPSIS approach is employed to rank these factors. The main contribution of the study is that by combining the balanced scorecard framework and quantum-inspired decision-making techniques, this paper offers a novel and sophisticated decision-making model to understanding investor behavior. Similarly, in the proposed model, a new methodology is generated by the name of M-SWARA. In this framework, some enhancements are adopted to the SWARA technique. The weighting results indicate that meeting customer expectations is the most critical factor that affects the investor perception to make investments to the bonds. Moreover, according to the ranking results, it is concluded that coupon rates are the most important item for both conventional and green bond investors. On the other hand, with respect to the conventional bond investor, tax is the second most essential factor. However, regarding the green bond investors, volatility plays a critical role. AcknowledgmentThis research has been/was/is funded by the Science Committee of the Ministry of Science and Higher Education of the Republic of Kazakhstan (№ AP 19679105 “Transformation of ESG financial instruments in the context of the development of the green economy of the Republic of Kazakhstan”).