INCREASING THE HUMAN RESOURCES POTENTIAL OF STATE AUDIT BODIES AS A BASIS FOR IMPROVING THE EFFICIENCY AUDIT MECHANISM

Recent economic and financial scandals worldwide, the growth of the shadow economy, the increase in funds concealed from the budget, the rise of corruption, and insufficient adherence to financial discipline create very serious problems. The development of an audit system that creates a transparent and comprehensive informational environment for the government and the public, and plays a key role in economic regulation, is aimed at addressing these serious issues and improving the economic and managerial environment. The purpose of the paper is to explore how increasing the human resources potential of state audit bodies serves as a basis for improving the efficiency audit mechanism. The improvement of the functioning of the state audit system and the enhancement of the knowledge and expertise of personnel and specialists working in this field are based on the critical need to assess and refine the existing system. At the current stage of development, improving the mechanisms of state audit and financial control, as well as monitoring the effective use of budget expenditures, has become a priority. In this context, the concept of state budget policy has undergone changes and is now focused on results-based management. To achieve these goals, new approaches to assessing economic efficiency are being developed, with the improvement of the efficiency audit mechanism being the main focus. The development of auditing institutions plays an important role in accelerating the country's socio-economic development. As a result of these institutions' activities, it becomes possible to identify new financial and economic resources necessary for economic growth. Increasing transparency in society and strengthening financial discipline in economic activities are also closely linked to the work of these institutions. The paper examines the issues of enhancing the knowledge and experience of personnel and specialists, who play a key role in the development of the audit institute.