სახელმწიფო აუდიტის როლი საჯარო ფინანსების სისტემის გამართულ ფუნქციონირებასა და გამჭვირვალობის უზრუნველყოფაში

The development of entrepreneurship development on the agenda of the national economy of our national economy has raised the problem of the fundamental transformation of many of the mechanisms in the economic sphere, which in turn contributed to the emergence of relevant specialties and theoretical and practical disciplines. Among them are important accounting and audits.
Georgian public sector is in transitional mode. Regardless of those important steps that have taken place on the path of public sector reforms in Georgia, it is necessary to constantly monitor the state management system, improve it and bring it into line with modern approaches.
Over the years, lack of state internal financial control, full or partial disruption, transparency and accountability of public spending spawned a significant threat. That is why it is always interesting initiatives that promote the transparency of budgetary funds. This initiative is the study of compliance with the efficiency and quality standards of the audit.
The research carried out by us to evaluate and analyze the current situation in the public sector has shown that the public sector audit needs to be developed and improved, and in order to achieve this, it is necessary to implement the quality control system.