Influence of statistical methods on efficiency of financial audit in public administration

The paper aims to analyze the use of statistical methods and the efficiency of their use on financial performance in the public administration. The paper defines the performance audit and states it as currently one of the effective tools to support performance. This paper explores a new model for testing the probability of the occurrence of errors in the audit sampling for verifying the accuracy of operations when performing financial control in public administration. To be able to assess some sample statistically, it is necessary to apply the methods of probability sampling, which enable accurate quantification of the level of ascertained certainty