Some methods of performance audit

Abstract

In this article, the author proposes a methodology for conducting an efficiency audit used by the internal audit services of state bodies. In order to effectively use the appropriate time resources to achieve the objectives of the performance audit for efficiency, cost-effectiveness, productivity, priority should be given to the analysis, evaluation of management, finance, information, public services, strategic results, the opinions of the company, the results of audits of authorized bodies, audit bodies and other information of the audited entity for a certain period. High-quality developed special indicators and evaluation criteria and performance audit indicators are the most necessary tool for achieving the audit objective and detailed determination of the results of the object's activities audit based on these indicators.