Importance Dynamic formation of controlling and auditing bodies during recent years makes the problem of creating a unified system to assess the effectiveness of external financial control in municipalities even more important. Objectives The purpose of the article is to propose criteria and indicators characterizing the efficiency of external financial control and create a methodology for its assessment. Methods The study employs general scientific methods to review the regulatory framework in the area of financial control, the existing methodology for assessing the efficiency and quality of controlling authorities. Results I offer a unique system of indicators to assess the coverage of the legislation regulating legal relations of budgets, the success of exercising the major powers by external auditors, and the quality of activities performed by controlling and auditing authorities. Based on the research results, I present a comprehensive assessment of the external financial control efficiency at the municipality level, using the integral method. Application The obtained results have been introduced into practice of Audit Chambers of Adamovsky, Buzuluksky, and Grachevsky areas of the Orenburg region. The new technique application will enable regional controlling and auditing bodies, associations of municipal controlling and auditing authorities to solve a number of problems, i.e. to assess and analyze the performance of municipal controlling and auditing authorities and make recommendations to improve their efficiency, and to evaluate the actual state of the external financial control system in the region. Conclusions and Relevance The results of the study have applied significance for the work of external audit associations, controlling and auditing authorities of the Russian Federation and its municipalities. The main provisions, findings and outcomes have been presented and tested at the level of external control bodies of the Orenburg region municipalities.
Keywords: controlling and auditing bodies, financial control, control activity, expert and analytical activity
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