АУДИТ ЕФЕКТИВНОСТІ: ПОНЯТТЯ ТА ПРИНЦИПИ

Abstract

The article analyzes the prerequisites for the formation of performance auditing. Its role in ensuring the efficiency of budget management is determined. It was revealed that the widespread use of performance audit in the world is associated with such factors as the expansion of the scope of governments, the activation of their role in socio-economic development, the increase in public spending and the scarcity of resources, the development of democratic institutions and the growth of public consciousness. Scientific approaches to the interpretation of the nature of performance auditing are considered. It was found that in developed countries, performance audits have long gone beyond the public sector, audit companies perform it for clients regardless of their ownership. At the same time, in Ukraine, performance audits are conducted only for the state organizations, enterprises and institutions and are practically not considered by audit companies or their clients as a promising direction. Domestic scientists also mostly consider it only for the budget sphere, which is due to the relevant requirements of Ukrainian legislation. The expediency of conducting performance audit for the private sector is substantiated. The performance audit principles, which belong to the «3E's» concept and are described in ISSAI – economy, efficiency and effectiveness – are characterized. The authors analyzed modern approaches to including the principles of environment, equity, ethics, economic welfare into the list of performance audit principles. The authors proposed and characterized the principles of expediency and evolution. It was determined that conducting performance audit can become a kind of tool for achieving the goals of sustainable development and at the same time help the enterprise to improve the results of its activities. Trends in the further development of performance auditing are revealed, which is proposed to be defined as a form of audit that aims to analyze and assess how economically, efficiently and effectively the entity uses its resources in accordance with the goals of sustainable development and ethical values.