Audit in the Field of Public Procurement

Simonov, Sergei; Mirgorodskaya, Marina

doi:10.29039/2409-6024-2020-8-1-166-170

Russian Journal of Management

2020

DOI: 10.29039/2409-6024-2020-8-1-166-170

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Audit in the Field of Public Procurement

Sergei Simonov¹,

Marina Mirgorodskaya

Abstract: This article discloses the provision of such audit as audit in the field of procurement in the Russian Federation, aimed at analysis and evaluation of data, information on the conduct of procurement measures in order to increase the efficiency and efficiency of the development of relations aimed at the provision of state or municipal needs. The plan and program of public procurement audit, typical errors, basic concepts are given and the regulatory framework on this issue is analyzed, shortcomings and ways to … Show more

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Technology of auditing the efficiency of municipal programmes: A case study of the municipal control and accounts bodies’ activities

Mordvintsev

Buletova

Polyakov

2021

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Subject. This article deals with the issues related to the application of methods for auditing the effectiveness of municipal programmes in the field of unfit housing facilities management by municipal control and accounts bodies. Objectives. The article aims to develop a methodology for auditing the effectiveness of the activities of local executive bodies on the use of budget funds allocated for the resettlement of citizens from unfit housing facilities. Methods. For the study, we used the methods of logical, historical, and comparative analyses, and quantitative and qualitative methods of expert assessment. Results. The article addresses the content of the methodology for auditing the effectiveness of budget funds use within the framework of the implemented municipal programmes, presents a developed assessment scale for auditing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities, and determines the ares for improving municipal legal acts. Conclusions. The advantage of the indicative approach to assessing the effectiveness of the use of budget funds allocated for the resettlement of citizens from unfit housing facilities is to determine the weights of the formed evaluation indicators and aggregate them into the final result. The differentiated approach allows for assessing the effectiveness of individual elements of the audit object.

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Technology of auditing the efficiency of municipal programmes: A case study of the municipal control and accounts bodies’ activities

Mordvintsev

Buletova

Polyakov

2021

RETP

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Organizational and Economic Aspects of Procurement Activities Taking Into Account Digital Transformations in the Russian Federation

Alexandrova

Maslyukova²,

Simonov

et al. 2022

Russian Journal of Management

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The key purpose of the article is to consider the specifics of public procurement in Russia and abroad, as well as in the regional aspect. The article analyzes the dynamics of customer registration in the Unified Information System, evaluates the effectiveness of procurement activities in various regions of the Russian Federation and sectors of the economy. On this basis, the main factors affecting the effectiveness of public procurement were identified.

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Audit in the Field of Public Procurement

Cited by 2 publications

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Technology of auditing the efficiency of municipal programmes: A case study of the municipal control and accounts bodies’ activities

Technology of auditing the efficiency of municipal programmes: A case study of the municipal control and accounts bodies’ activities

Organizational and Economic Aspects of Procurement Activities Taking Into Account Digital Transformations in the Russian Federation

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