PUBLIC PROCURMENT MECHANISM INTERNAL AUDIT. ITS GOALS AND PURPOSE

Author(s): Avdyushkina Tatiana Vasilievna

Rubric: Economy

DOI: 10.21777/2587-554X-2018-4-15-19

Release: 2018-4 (27)

Pages: 15-19

Keywords: internal audit, state internal financial control, government procurement, government contract, corruption risks

Annotation: The embezzlement of public funds is one of the global challenges even for developed countries. Russia is no exception, the reasons are the desire to enrich state officials at the expense of budget funds and the lack of effectiveness of modern internal financial control of Russia, unable to minimize the embezzlement of public funds. This article describes the main objectives and implications of the internal audit of the public procurement mechanism, the risk of illegal, inefficient, ineffective budget spending at an early stage.

Bibliography: Avdyushkina TA.VA. PUBLIC PROCURMENT MECHANISM INTERNAL AUDIT. ITS GOALS AND PURPOSE // Economics and Management. – 2018. – № 4 (27). – С. 15-19. doi: 10.21777/2587-554X-2018-4-15-19