SUMMARYPROBLEMS OF FORMING CRITERIA AND INDICATORS OF AUDITPERFORMANCE

Abstract

The article deals with the problems of a methodological and regulatory nature that arise when conducting an audit of the effectiveness of the activities of state bodies and related to the preparation of audit questions and the development of a system of criteria and indicators. Despite the continuous work of regulators to improve approaches to performance auditing, there are still some contradictions and inaccuracies in the definition and interpretation of key criteria and indicators in the course of a preliminary study of state audit objects. In this case, audit risks of subjectivity may arise due to the insufficiency and ambiguity of the regulatory and methodological framework, difficulties in the formation of a system of quantitative and qualitative indicators, etc. When preparing for an audit, it is required to pay special attention to the issues, indicators and criteria for assessing the audit object Taking into account the identified problems, proposals have been developed to reduce the contradictions and shortcomings of this aspect of the audit activity.