НАПРЯМИ ПОЛІПШЕННЯ ВИКОРИСТАННЯ АУДИТУ ЕФЕКТИВНОСТІ
One of the most important directions of formation of the system of state financial control in Ukraine is full and ongoing development of performance audit, used in control practices. At the same time, to ensure a comprehensive consideration of the use of performance audit in the system of state financial control, a considerable attention to assessing its effectiveness and efficiency of its individual components is required. It is proved in the article that the performance audit in the system of state financial control must focus on the directions of efficiency: organizational and legal, financial and economic aspects of the functioning of state authorities; the functional activity of the state authorities; management activities in the area of privatization of state property; management of public enterprises and enterprises which shares are owned by the state. The performance audit of programs and projects is studied. To improve the audit efficiency level for programs and projects it is proposed to improve the information and analytical support in the framework of which - to work out and implement such complex software tools as a complex of "Audit of programs and projects'' software package definition of hidden patterns in databases and analysis of unstructured information, and etc. The study suggests the directions of a full implementation of audit performance in the budget, tax, customs, monetary and investment scopes (sectors). The place of audit performance in the organization of tax control is investigated. At the same time is proved that it must cover the evaluation of effectiveness: the formation and implementation of tax policy, which is realized in Ukraine; the functioning of the national tax system; current tax legislation and administration; detection and prevention of tax offenses. The article defines the conceptual basis of improving the audit efficiency, including: expanding the spectrum of directions of performance audit, conducted by state authorities control; linking the system of indicators measuring the effectiveness of the main managers and recipients of budget funds to the fiscal policy of the state and social development priorities, the results of audit performance as an integral part of the system of state financial control and etc.