FEATURES OF THE AUDIT OF THE EFFECTIVENESS OF NATIONAL RESOURCES

Abstract

The peculiarity and importance of national resources in the economy lies in their diversity and uniqueness, as well as in the role they play in ensuring the economic growth and development of the country. However, to achieve full efficiency, it is necessary not only the availability of resources, but also their effective use, the development of innovations and the use of new technologies. National resources can also become a source of problems and conflicts. Their irrational use, inefficient exploitation or unfair distribution of income from resources can lead to disruption of the balanced development of the country, corruption and social conflicts. The concept of resource efficiency is multifaceted, which in turn determines the variability in its assessment. Depending on the objectives of the audit, they determine the efficiency, productivity and effectiveness of the use of resources. Economy is understood as achieving the best result in conditions of limited resources. Economy is understood as achieving the best result in conditions of limited resources. Currently, there is a need for a theoretical understanding of the audit of the effectiveness of national resources, performance criteria, in particular for their use in practice.