Efficiency audit in the financial control system of the Russian Federation

Efficiency audit, acting in the modern financial system as an important method of controlling the flow of expenditure of state resources and management of state property, allows you to evaluate the effectiveness of administration in order to determine the best power decisions regarding further actions related to the financial system of the state. The article presents the author's understanding of state financial control, identifies the main differences between financial audit and performance audit. The key indicators of the efficiency audit when using funds for the implementation of state tasks are the confirmed degree of achievement of savings and productivity.