Abstract
The object of research is efficiency audit in the system of state financial control. The need to introduce performance audit in the system of state financial control is conditioned by the control and evaluation of public expenditures. One of the most problematic areas is the lack of systematic research to improve the organizational, methodological, regulatory and information support of the audit of the effectiveness of the use of budget funds and property. In the course of research the following methods were used: analysis and synthesis, observations, comparative and analytical methods, methods of logical generalization, systematization, inductive and graphical presentation of results. The work analyzes the approaches of scientists to determine the essence of performance audit and found that performance audit is a separate type of audit activity. The place of performance audit in the system of state financial control is determined, the directions of application and the performance audit function are considered. The comparative characteristic of efficiency audit and financial audit is carried out. The study of the essence of performance audit allowed to determine the main purpose, to highlight the economic and social need for its implementation. It is established that performance audit is a type of state audit. The main directions of performance audit are determined depending on the needs of users. Groups of unresolved issues are identified that do not allow the introduction of performance audit in the system of state financial control of Ukraine. Based on the presented comparative characteristics of performance audit and financial audit, negative trends in the introduction of the activities of regulatory bodies into practice have been singled out. The dependence of losses of budgetary funds due to lack of norms of identification of inefficient and inexpedient use is established. The definition of these norms will reduce the violations and deficiencies in the use of budgetary funds and increase the level of efficiency of budget programs. Due to the highlighted problem issue, the direction of improving the system for organizing the implementation of performance audit, methodological and information support has been obtained. On the basis of experimental research, the effectiveness of the implementation of the audit of the use of resources from an information source has been established.
Highlights
The concept of «efficiency audit» in foreign countries is used both in the public and private sectors of the economy
The lack of a unified approach by scientists to determine the place of performance audit in the control system causes the urgency of this issue
As a result of the effectiveness audit, it is possible to form an opinion on the appropriateness, efficiency, rationality of using funds and resources of the enterprise, and the implementation of budget programs
Summary
The concept of «efficiency audit» in foreign countries is used both in the public and private sectors of the economy. Performance audit in countries such as Canada, the United States, the United Kingdom and Sweden is the main type of control over the performance of state budget expenditures. On the basis of performance audit, any enterprise is able to carry out studies evaluating its own economic activities. As a result of the effectiveness audit, it is possible to form an opinion on the appropriateness, efficiency, rationality of using funds and resources of the enterprise, and the implementation of budget programs. The study of the accumulated experience in auditing the effectiveness of the use of public funds for property provides the necessary basis for developing and improving methodological guidelines for conducting performance audits. The most significant in terms of audit effectiveness is the development of specific recommendations for inspecting facilities to improve efficiency and use of public funds and property
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