The study is devoted to the problems of organising a state efficiency audit in the Russian Federation, which is a key tool for assessing the utilisation of public resources and the degree of achievement of the country's socio-economic goals. Based on the analysis of foreign practices, the study of problematic aspects of the organisation and implementation of state financial control, such as the audit of the efficiency of the use of public resources, was carried out. The purpose of the study was to investigate the essence and organisational and methodological aspects of conducting such a type of financial control as a performance audit in the public sector of the Russian Federation. In the course of the study, empirical research, comparative and statistical research, synthesis of theoretical and practical material were used. Methods of grouping and classification were used in the processing and systematisation of information. The problem of efficient use of public resources is one of the most pressing issues of the budget process in the Russian Federation. In these conditions, the role of state financial bodies is more important than ever, the purpose of which is to ensure the expediency, legality, and efficiency of the generation, distribution, and use of budget resources.

Objective: The article suggests a comprehensive (standardized) approach to the audit of national projects which are tools for countries to achieve the UN Sustainable Development Goals. The study aims at developing the main directions of the audit of national projects carried out by the control and accounting authorities of the Russian Federation. Methods: The study considers Russian and foreign project audit methods used in corporate and public sectors of the economy. Results: The authors conclude that it is expedient to establish not only the task of assessing the efficiency and effectiveness of the use of budgetary funds but also the task of analyzing the achievement of the UN SDGs and national development goals as the main objectives of the state audit of national projects. Suggestions: To solve these tasks, the following audit methods should be used: 1) the project audit that should embrace all stages of the project life cycle; 2) the audit of national project indicators to measure the effectiveness and evaluate the impact of various results of the national project implementation, including using the project maturity model.

Environmental problems are getting worse every year. The root cause of green finance is the climate change, pollution and the depletion of natural capital that threaten Russia’s competitiveness and productivity. Green financing means providing finance while enhancing the resource efficiency and reducing the impact on the environment and the global climate. Balanced adherence to financial, economic and environmental criteria is the main foundation. The new emerging financial instruments of a green economy do not have technical fundamental differences, but qualitatively form new conditions for the responsible investment process. The Russian green finance market emerged in 2018. The past period can be characterized by both a quantitative and a qualitative breakthrough in the system of green finance in Russia. At the same time, the issues of developing a mechanism of state support for the activities of non-profit organizations in the field of green finance, the participation of non-profit organizations in the implementation of environmental projects through the development of green financing instruments require consideration.

The article highlights the stages of development of strategic audit in the Russian Federation. The practice of applying strategic audit by the Accounting Chamber of the Russian Federation, foreign experience is presented. The transformation of strategic audit is considered and the necessity of its full implementation in the activities of control and accounting bodies related to the development of long-term budget planning and the implementation of state programs and national goals is analyzed. The article presents the prospects of strategic audit related to the mission of the Audit Chamber of the Russian Federation and regional development. Current methodological additions are proposed.