The relationship between financial systems and entrepreneurial development is explored in this paper, specifically how the conditions and characteristics of a country’s financial system affect entrepreneurial opportunities within a space of sustainability and inclusivity. The study is conducted using a mixed methods approach consisting of both a systematic literature review and econometric modeling, coupled with qualitative analysis of a subsample of countries to analyze these dynamics. At a fundamental level, it seeks to analyze the dynamics of financial systems, including the regulatory frameworks, market structures, and access to finance, and their role in forming an entrepreneurial landscape and contributing to the development of sustainable and inclusive ecosystems. The results show strong patterns and challenges in how financial systems support entrepreneurship. Areas of investigation include the role of financial institutions and markets in organizing access to finance (including the impact of regulatory barriers on entrepreneurial activities) and the integration of sustainability principles in policy and practice. This study stresses the need to align financial system policies with the goals of sustainable entrepreneurship so as to facilitate inclusive economic growth. Additionally, the research points out directions for how to make finance more accessible, foster more innovation, and remove the inefficiencies of regulation. For policymakers, investors, and researchers, the insights are designed to improve the entrepreneurial ecosystems through targeted investments as well as simplifying the financial processes. Through proactive actions, stakeholders have the ability to utilize entrepreneurialism as a tool for economic growth, societal progress, and ecological sustainability. The findings of this research contribute to the current ongoing discourse in sustainable entrepreneurship by furthering the stream of debate proposing how financial systems facilitate or inhibit entrepreneurial outcomes.

Organizational and Economic Mechanisms of Energy Conservation and Energy Efficiency Management in Kazakhstan

Object: The object of the article is to consider the issues of building an internal audit and control system based on international standards of internal audit. Methods: The research used the methods of system analysis, comparative analysis, grouping method, content analysis. Findings: As a result of the study, the relationship between the goals of the organization, risks and controls in internal audit was determined. The most likely areas of risk during the audit were identified. It has been shown that the most useful for the company are controls that identify and prevent negative events for the company before they occur. Possible directions of use of international standards for the professional practice of internal auditing (International Professional Practices Framework (IPPF) in the development of internal auditing standards of an organization have been identified. A range of standards that can be developed on the basis of the IPPF in the organization is determined. The content and structure of applied standards based on the IPPF for internal audit of an enterprise are proposed. Conclusions: The application of international standards in auditing allows an organization to implement a systematic and consistent approach to the audit process. The development of internal standards of an organization based on international ones will help to improve the accuracy of the assessment of control procedures at each stage of verification, to solve problems in the field of risk management and to increase the efficiency of business processes.

Object: Study of issues of entrepreneurial activity motivation among university scientists and identification of factors influencing academic entrepreneurship. Methods: The study uses the methods of system analysis, comparative analysis, grouping method, content analysis, analysis of literature. Findings: The article considers the main factors that influence university scientists when they make a decision on academic entrepreneurship. The types of activities that can be attributed to academic entrepreneurship are identified: the implementation of funded projects, the foundation of start-ups, licensing, etc. An analysis of the studies conducted in the field of motivation of academic entrepreneurs made it possible to identify groups of main factors, as well as the strength of their influence on the motivation of scientists. Among the personal motives most often in Western research scientists highlight the desire to continue research, create innovative products, scientific interest in their field of study. Conclusions: The creation of an innovative infrastructure and legislation in the field of intellectual property protection and technology transfer largely determines the possibilities for the development of academic entrepreneurship in the country. Scientists involved in the commercialization of scientific developments become an example (mentor) for younger colleagues, which makes it possible to involve young, qualified specialists in academic entrepreneurship. The presence of professional connections and the opportunity to communicate with business representatives greatly facilitates the receipt of funding for the implementation of results, makes small innovative enterprises more successful in the market. Despite the small percentage of academic entrepreneurs in universities, most scientists maintain contacts with the business community, which, under favorable conditions, can develop into entrepreneurial activity.

The development of an innovative economy is one of the key directions of Kazakhstan's strategic development. In the context of global competition and rapid technological progress, the ability of regions to introduce and adapt innovations is becoming a decisive factor in economic growth and increasing the country's competitiveness on the world stage. Kazakhstan, with its significant natural resource potential, is striving to move to a new model of economic development based on knowledge, innovation and technology. The article examines the impact of innovations on the economic development of the regions of Kazakhstan. The study covers an analysis of the current state of innovation infrastructure, including science and technology parks, incubators and accelerators, as well as government support programs aimed at stimulating innovation activity in the regions. The paper examines the main problems and barriers to innovation, as well as analyzes the correlation between innovation and key economic indicators such as gross regional product, unemployment and investment attraction. Special attention is paid to international experience, which is being considered in order to develop recommendations for improving regional innovation policy in Kazakhstan. The study is based on statistical data and includes methods of correlation analysis to identify the relationship between innovation and economic development. As a result of the analysis, recommendations have been formulated to improve regional policies aimed at stimulating innovation, which, in turn, can help accelerate economic growth and increase the competitiveness of Kazakhstan's regions at the global level.