Kyriy S. The performance audit in system of the state control

Object of research: a control is in public administration and local self-government. Purpose: theoretical ground of approach to viewing performance audit as an integral component of state control; perfection of mechanism of his implementation in the bodies of public administration and local self-government. Methods: analysis of the systems, generalization, scientific abstraction; approaches of the systems and complex, structurally-functional, structurally-organizational. Results: theoretical ground of place and role of performance audit in the state audit system and development of recommendations on his perfection in public authorities. Novelty: new approach to viewing performance audit as a type of state control is grounded on the basis of approaches of the systems and functional to administrative activity; the mechanism of public administration organization and implementation of performance audit in the authorities of Ukraine is improved; structuring of this process is offered. It is inculcated in activity of authorities of the Lugansk and Poltava regions. Areas of use: public administration, local self-government, training and retraining of civil servants and public servants of local self-government.