DOI: 10.36871 / EK.UP.PR2020.05.01.008
UDC 657.6
Authors
N. Sh. IVANCHENKO, E. I. ANIKANOV
FINANCIAL UNIVERSITY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION, MOSCOW, RUSSIA
Abstract
The article reveals the relevance and necessity of conducting external public financial control (audit) of public procurement in the framework of the public finance management system, provides methodological and legal foundations for its implementation, identifies the main problems of applying a risk-based approach to audit planning in the procurement sector, suggests possible directions for it improvement, analysis and evaluation of audit results in the field of public procurement is carried out.
Keywords
public procurement, state financial control, state audit, public finance.
