Abstract:
The peculiarity and importance of national resources in the economy lies in their
diversity and uniqueness, as well as in the role they play in ensuring the economic growth and
development of the country. However, to achieve full efficiency, it is necessary not only the
availability of resources, but also their effective use, the development of innovations and the use
of new technologies. National resources can also become a source of problems and conflicts. Their
irrational use, inefficient exploitation or unfair distribution of income from resources can lead to
disruption of the balanced development of the country, corruption and social conflicts.
The concept of resource efficiency is multifaceted, which in turn determines the variability in
its assessment. Depending on the objectives of the audit, they determine the efficiency, productivity
and effectiveness of the use of resources. Economy is understood as achieving the best result in
conditions of limited resources. Economy is understood as achieving the best result in conditions
of limited resources. Currently, there is a need for a theoretical understanding of the audit of the
effectiveness of national resources, performance criteria, in particular for their use in practice.
