Performance audit as an advanced form of public administration

Since the introduction of the principles of results-based budgeting into the global practice of public administration at the beginning of the twentieth century, the role of such an indicator as the effectiveness of the functioning of public institutions has increased every year, which led to the emergence and development of such a tool of public audit bodies as a performance audit. Having originated in the middle of the twentieth century in Western countries, performance audit has over time become one of the key tools of independent public audit bodies aimed not at finding violations, but at eliminating both fundamental and less global problems in the activities of executive authorities. At the same time, the principles on which the performance audit is based can be applied in their activities not only by state audit bodies, but also by representatives of the executive authorities of various states, such as financial control bodies, executive authorities and state organizations. The basis for the proper functioning of state institutions in the rapidly changing world of our time are public administration and control systems based on the principles of permanent search for shortcomings and improvement of processes at the state and municipal levels.