METHODOLOGY OF ORGANIZING AND CONDUCTING AN AUDIT OF THE EFFICIENCY OF STATE ASSETS MANAGEMENT

Efficiency audit, a relatively new tool for our republic, is a special type of government audit, widespread in developed countries. Its purpose is to provide an in-depth analysis of the effectiveness, efficiency and effectiveness of the management of public resources, which differs from traditional financial audits, which are limited to checking the compliance of financial statements with established norms.

In a number of foreign countries, the use of performance audits is constantly expanding and in some cases accounts for 60-70% of all activities of supreme state control bodies.This trend is driven by the emergence of a mature civil society with high demands for government transparency and accountability. Citizens in such societies take an active interest in the management of public assets and demand optimization of their use, which encourages the introduction of performance audits at a broader level.

The high level of state responsibility not only provided a strong disciplinary structure, but also forced the government to urgently look for ways to improve the social and financial efficiency of the management of public resources. As noted, performance auditing plays a critical role in identifying cases of wasteful, wasteful or ineffective use of public funds. By conducting such audits, state control bodies develop recommendations aimed at significantly improving the management of budgetary resources and increasing overall productivity in the public sector. These measures help optimize government spending and ensure more responsible and efficient use of resources. In turn, this strengthens citizen confidence and contributes to the growth of public welfare