A DATA-DRIVEN APPROACH TO THE DIGITALIZATION OF PUBLIC PROCUREMENT AUDITING
DOI:
https://doi.org/10.5281/zenodo.21533162Keywords:
public procurement, internal audit, digitalisation, data analytics, risk indicators, red flags, continuous auditing, preventive audit, electronic system, monitoring.Abstract
This article develops a data-driven digital approach to public procurement auditing. The author
proposes an approach aimed at transitioning from periodic audits to continuous monitoring based on six risk
indicators (red flags) automatically calculated from data obtained from information systems (the electronic
public procurement system, treasury system, and accounting system), as well as a three-level risk signalling
mechanism. The proposed approach enables early risk identification, automates the processes of assessing
materiality and risk levels, and strengthens the preventive function of internal audit. The research findings
contribute to advancing public procurement auditing towards a modern digital framework.
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