The article considers the process of efficiency audit in the sphere of state and municipal procurement, its subjects, objectives, mechanism, and problems of regulation. In the article such methods of scientific research as system approach, analysis and synthesis, comparative analysis of current norms of the Russian legislation. The result of the study is the definition of the concept of "performance audit" in the field of procurement, review of methods of its implementation, study of foreign experience, highlighting possible solutions to the identified problems. The results of the study can be used in the implementation of external and internal audit in the field of procurement.