Abstract
New guidelines of social and economic development of Russia determine specific goals and specific expected results, the achievement of which requires a significant increase in the efficiency of economic management in the country. This has influenced on the further development of the activities of the Accounts Chamber of Russia, which along with a financial audit aimed at verifying the legitimacy of budget funds expenditures, began additionally examining the results of the activities of executive authorities through an audit of the effectiveness usage of the budget funds. The article assesses the quality of the goals set and the selected criteria for assessing the effectiveness in conducting an audit of the effectiveness usage of the budget funds of the Accounts Chamber of Russia.
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