Methodological bases for the analysis of performance of external state financial control bodies

Abstract

Purpose: the article deals with the application of methods necessary for conducting and evaluating the effectiveness of the external state financial control bodies. Discussion: in solving this issue, we consider analytical procedures used in conducting external state control, as well as methodological approaches to evaluating the performance of control and accounting bodies. Results: the Author offers a refined classification of methods used in conducting external state financial control, taking into account the requirements for improving its effectiveness. The article defines the methods and analytical procedures used for analyzing and evaluating the performance of external state control bodies . The application of the presented methods allows evaluating the performance of control and accounting bodies of various municipalities, regardless of their size and territorial affiliation.