Innovation science and technologiy Том 2 № 5 (2026)
ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES
Meliboyev, Askar
Аннотация
This article examines the adaptation of internal audit standards to public procurement practicesin 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 generalinternal audit standards should be aligned with the legal, financial, and performance-related criteria inherent inpublic procurement activities. The literature review highlights scholarly approaches linking internal audit withprocurement 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 ofinternal audit standards to procurement practice is achieved through three main components: the evidencebase, control points, and monitoring of recommendation implementation. The study also concludes that internalaudit in public procurement should not be limited to compliance verification only, but should also encompassvalue for money, transparency, objectivity, and risk management. The article finally substantiates that, forbudget organizations, the most appropriate approach is an adapted hybrid internal audit model combiningcompliance, control, performance, and advisory functions
internal audit, public procurement, budget organizations, audit standards, procurement performance, internal controls, value for money, performance audit, advisory audit, transparency
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