Features of the impact of internal audit on the quality of procurement in public administration

Особенности влияния внутреннего аудита на качество закупок в органах государственного управления

Tatyana B. Turishcheva (Турищева Т.Б.)
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Tatyana B. Turishcheva (Турищева Т.Б.): Plekhanov Russian University of Economics; Financial University under the Government of the Russian Federation

State and Municipal Management Scholar Notes, 2024, vol. 4, 160-167

Abstract: The relevance of this article is due to the importance of the public procurement sphere, the growth of budget funds allocated for procurement, and the need to improve the existing organization of public procurement. The purpose of the article is to determine the features of the influence of internal audit on the quality of public procurement in public administration bodies, determining the implementation of internal audit procedures, as well as differences in the implementation and use of audit in organizations. The research materials include scientific publications and regulatory and leg-islative literature in the field of public procurement and internal audit, the methodology is based on the use of general scientific methods within the framework of a systems approach: comparative and logical analysis of theoretical concepts and practical aspects of the article’s problems, systematization and generalization. The article presents and discusses internal audit as a tool for improving the management of government bodies, and also presents the problems associated with the implementation of audit and the possible benefits of its application in the audited entities. The role of internal audit as a tool for ensuring the quality of public procurement is clarified, the purpose of which is to assess the planning and organization of public procurement within a government body; rationality and economy of using funds intended for the purchase of goods, services and works. The article highlights the main criteria for the quality of public procurement and issues for checking the internal audit of this activity. The principle of professional behavior is formulated, describing the environment of internal audit of public procurement. The results obtained can be used by government bodies to gain the benefits that can be provided by increasing the efficiency of internal audit of public procurement.

Keywords: public procurement; internal audit; internal control; public administration; financial audit; budgetary funds (search for similar items in EconPapers)
Date: 2024
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