CONDUCTING AND IMPROVING PERFORMANCE AUDITS IN BUDGETARY ORGANIZATIONS
DOI:
https://doi.org/10.37547/Keywords:
performance audit, public financial control, internal control system, budgetary organizations, audit methodology, public administration, audit system, 3E model, INTOSAI standards.Abstract
This article provides a comprehensive analysis of the theoretical and practical aspects of organizing and improving performance auditing in budgetary organizations. During the research process, the role of performance auditing in the public financial control system, its relationship with the internal control system, and the experience of developed countries were studied. In particular, the performance auditing systems of the United States, the United Kingdom, Canada, Germany, and Sweden were analyzed, and the institutional and methodological foundations of auditing in these countries were identified. According to the results of the research, it was substantiated that the introduction and development of performance auditing in budgetary organizations serves to increase the efficiency of the use of public financial resources and improve the public administration system. In addition, the article developed a conceptual model for implementing performance auditing and proposed scientifically grounded recommendations for developing the public financial control system.
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