A SYSTEM OF INTERNAL AUDIT PROCEDURES FOR PUBLIC PROCUREMENT (BASED ON INTERNATIONAL STANDARDS)
DOI:
https://doi.org/10.5281/zenodo.21533384Keywords:
public procurement, internal audit, audit procedures, checklist, ISSAI, GUID 5280, working papers, structure of audit findings, standardisation.Abstract
This article develops a system of internal audit procedures for public procurement. Based on
ISSAI 4000, ISSAI 300, and GUID 5280, the study proposes stage-specific audit procedures, checklists, and
a four-element structure of an audit finding (criteria–condition–cause–effect). The proposed system comprises
six principal types of audit procedures, contributes to reducing methodological differences in audit practice,
and supports greater consistency in audit quality. The findings may contribute to improving the quality of public
procurement audits and strengthening coordination between internal and external audit functions.
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