Introduction

1. The necessaries of the topic.

Performance audit is a type of audit which has been developed in the world recently. The development was started in 1970s of the XX century in the public area and then spread to the private sector. In the U.S., Canada and some European countries such as Sweden, Germany ... members of parliaments in these countries required to provide information on the effectiveness and efficiency of spending of funds. They did not satisfy with the traditional audit- that only focused on the compliance with the regulations on expenditures. They want to know if the "value for money" has been implemented only for the funds. They also want the people who have responsible for revenue, public expenditure management the public funds to explain more for that.

The public request has created challenges to State auditors who must try to respond by expanding the scope of their activities. Therefore, they started implementing performance audit, then in that countries the audit law and other laws related were issued, in which the state auditor and the internal auditor must consider for the value of money when implement audit by themselves.

In Vietnam, the concept of "performance audit" is only known in the early years of the 90 decade through documents from foreign countries. Until now, the number of people who have good knowledge and have conditions to apply and practice performance audit is limited as compared to the financial audit.

The State Audit was established to improve the effectiveness of macro-management of the government in collecting and using resources of the country. Until now, the State Audit has implemented many specific activities. In the past years it has contributed to clean up the national finance, increased the national budget income and reduced the national budget spending thousands billion dongs. Currently in the implementation tasks process, audit activities mainly focus on financial audit and compliance audit, but what happened to our country has shown the status of public resources wasted in the using national budget. Following the general trend, we started implementing performance audit to remove that situation. So far, Performance audit has officially implemented in the "Audit of Collecting and spending toll fee". Although it has good results, some weaknesses remain. Therefore, the research “Performance audit with enhancing effectiveness of Collecting and spending toll fee” is selected for in-depth study.