ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES
Keywords:
internal audit, public procurement, budget organizations, audit standards, procurement performance, internal controls, value for money, performance audit, advisory audit, transparencyAbstract
This article examines the adaptation of internal audit standards to public procurement practices
in budget organizations. The study analyzes the specific features of the public procurement process,
including needs identification, planning, preparation of tender documentation, bid evaluation, contract award,
execution, and monitoring from the perspective of internal audit standards. The article argues that general
internal audit standards should be aligned with the legal, financial, and performance-related criteria inherent in
public procurement activities. The literature review highlights scholarly approaches linking internal audit with
procurement performance, internal controls, consistency with international standards, performance auditing,
and the strengthening of the advisory role of audit. The practical findings show that effective adaptation of
internal audit standards to procurement practice is achieved through three main components: the evidence
base, control points, and monitoring of recommendation implementation. The study also concludes that internal
audit in public procurement should not be limited to compliance verification only, but should also encompass
value for money, transparency, objectivity, and risk management. The article finally substantiates that, for
budget organizations, the most appropriate approach is an adapted hybrid internal audit model combining
compliance, control, performance, and advisory functions
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