THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT
DOI:
https://doi.org/10.5281/zenodo.21537942Abstract
This article examines the economic nature and theoretical foundations of internal audit of public procurement.
It assesses the applicability of existing definitions of internal audit to the public procurement context and proposes an author’s
definition of “internal audit of public procurement”. Based on this definition, the study distinguishes internal audit of public
procurement from traditional financial audit and identifies its specific characteristics. It also develops a multidimensional
classification of internal audit of public procurement based on six criteria. The findings contribute to strengthening the
theoretical and methodological foundations of public procurement auditing and support its development as a distinct area of
audit activity.
Keywords
public procurement, internal audit, internal audit of public procurement, financial audit, compliance audit, audit classification, budget-funded organisations, risk, transparency.References
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