Investigation of efficiency audit in the system of state financial control in Ukraine

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.