Organization and methodology for audit of the efficiency of the use of public funds

The scientific article presents the results of the analysis of the features of the organization and methodology for conducting an audit of the effectiveness of the use of public funds at the present stage of Russia. Theoretical aspects of the concept of "state audit" are considered. Topical problems in conducting an audit of the effectiveness of the use of public funds are highlighted. The possibilities of improving the organization and methods of conducting an audit of the effectiveness of the use of public funds in Russia with the help of digitalization are analyzed. The relevance of the issue is related to the fact that the effectiveness of the audit of the efficiency of the use of public funds is able to save budgetary resources in the functioning of the contract system of the state.