PROBLEMS OF INTRODUCING OF EFFICIENCY AUDIT IN THE FINANCIAL CONTROL SYSTEM OF THE RUSSIAN FEDERATION
In the article the author studies the issues of introduction of efficiency audit in the system of state financial control of the Russian Federation. He analyzes the practice of applying efficiency audit in the Russian Federation and foreign countries. The author makes a number of practical recommendations, for example, the introduction of efficiency audit in the activities of internal financial control bodies, the introduction of a number of changes in existing legislation.