PERFORMANCE AUDIT AND ITS IMPLICATIONS FOR PUBLIC SECTOR INSTITUTIONAL EFFICIENCY

Performance auditing is an essential component of modern public governance due to its role in assessing the efficiency, effectiveness, and economy of public resource use. In the context of current economic, social, and technological transformations, public institutions face increasing pressure to demonstrate measurable results and responsible fund management. This study analyzes the conceptual and legislative framework of performance auditing, highlights the methods and instruments used, and examines its impact on the management of public institutions. The analysis confirms that performance auditing contributes to enhancing the efficiency of the public sector, improving transparency, strengthening accountability, and optimizing internal processes.