Development of Performance Audit Methodology in Public Financial Control System

The formation of new approaches of the state in the effective management of existing resources, ultimately requires the improvement of means of controlling the use of these resources. Naturally, in such conditions, there is a need to introduce and develop a performance audit in the public financial control system as a means of evaluating the effective use of existing resources. This article describes what aspects should be paid attention to in the formation of performance audit methodology in the public financial control system of our country, that is, in the preparatory (planning) stage, in the main (conducting) stage, in the final and post-control event stages.