ეფექტიანობის აუდიტის სისტემის ფორმირება სახელმწიფო სექტორში

Master's thesis is to better understand the role and efficiency of the efficiency audit in the
use of budgetary funds, which implies objective, purposeful and organizational examination
of the government's activities.
It is widely used in INTOSAI is the International Organization of International Audit
Institutions (EUROSAI), Asian Organization of Higher Audit Institutions (ASOSAI), State
Audit Office of Georgia and partner organizations (German, Swedish, Latvian, Polish
patterns, Lithuania, Romania and so on) in the SAO sample of theoretical and practical
experiences. Georgia's state program budgets for 2010-2013 have been studied and proposals
for future software budget improvements, as well as the current practice of program
planning of the state budget of Georgia and specific proposals for the strategic planning
process have been developed;
Master's thesis general scientific novelty lies in the fact that it represents Georgia in the
public governance theory and practice in a complex study, analysis and generalization of
one of the latest attempts, as well as the theoretical and methodological basis of the
International Standards on Auditing (ISA), international and local controlling Bell's
performance audit organizations developed standards.
Master's thesis discussed the conclusion of a summary and allows us to better
understand the process of a performance audit, as well as to be used for such methods which
will be to determine how to improve the effectiveness and ineffective actions to avoid, as
well as efficiency Audit to improve the efficiency of research is an essential practice.