In the modern era, priority among the means used in management and affecting the quality of services provided in the field of education in developed countries is given to professional standards created by employer associations, qualification requirements for graduates of educational institutions, which are formed by industry associations and professional associations, monitoring of educational institutions and educational programs carried out by rating agencies, public accreditation of higher education institutions, which Delivered by expert agencies. The category of these tools includes an audit of efficiency in the field of education as an integral part of the quality management mechanism of higher education, which allows you to combine an external assessment of its quality. This determines the relevance of the topic of the present study. The authors express the opinion that in modern Russia there are practically no scientific studies on the interaction of existing performance audit systems with the financial control system, as well as the review of control functions contained in each type of accounting. The lack of theoretical development restrains the development of individual control systems. It is concluded that a high level of material and technical support for the activities of educational institutions and the introduction of the latest achievements of science and technology can be achieved through adequate funding and its effective use. Also, the authors concluded that the auditor owns, uses and manages significantly larger instruments than those mobilized in the process of conducting a financial audit. Therefore, an audit of effectiveness should become an integral part of the state audit, should cover everything that the legislation of the country refers to the conduct of education.