Innovation science and technologiy Ҷилди 2 № 7 (2026) · Саҳифаҳои 122-127
THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT
Rajabov, Shukhrat
Аннотатсия
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’sdefinition of “internal audit of public procurement”. Based on this definition, the study distinguishes internal audit of publicprocurement from traditional financial audit and identifies its specific characteristics. It also develops a multidimensionalclassification of internal audit of public procurement based on six criteria. The findings contribute to strengthening thetheoretical and methodological foundations of public procurement auditing and support its development as a distinct area ofaudit activity.
public procurement, internal audit, internal audit of public procurement, financial audit, compliance audit, audit classification, budget-funded organisations, risk, transparency.
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