Аннотации:
This study is necessitated by a detailed analysis of the types of audit, in
particular, the performance audit of the quasi-public sector. The purpose of this study was
to investigate one of the most effective mechanisms of state financial control – performance
audit. The main research methods included the method of system analysis, the method of
analysis and synthesis, and the method of the system approach. It was pointed out that the
performance audit constitutes a detailed audit of the activities of persons who manage the
received public funds, aimed at determining the effectiveness of the use of budget funds
as an indicator of their competence in performing the functions assigned to them and the
tasks set. The main difference between a performance audit and any control activity is that
it should not end with the conventional preparation of a report on its results. The obvious
vulnerabilities of the performance audit were also identified with the currently available
legislative and methodological framework, and its concepts were presented in accordance with the audit standards adopted by the International Organization of Supreme Audit
Institutions. As a result, the study proved the relevance of the concept of performance audit,
but it requires systematic preparation of the legislative, regulatory, and methodological
framework, taking into account the specific features of the country's development.
