Audit of purchasing function in the aspect of Economic Security

Abstract

The article is devoted to such a new type of state purchase control as state purchase audit. The legislation assigns the state purchase audit function to the natiоnal accоunt chambers, without explaining its meaning, goals and objectives. A large number of legislative gaps in the regulation of procurement audit and the lack of fundamental scientific papers on its economic meaning and methodology substantiated the relevance of the research. In the process of research, we used the latest methods of analysis, synthesis, generalization, systematization. The scientific novelty of the work lies in highlighting the existing problems of regulation and practice of state purchase audit and proposing measures for its improvement in the aspect of economic security. In particular, this is the elimination of legislative gaps, the improvement of the system for assessing the effectiveness of contracts, the transfer of analytical procedures to the online mode in the UIS system and the introduction of digital technologies that ensured the assessment of the reliability of individual purchase entities before they are admitted to state purchase activities.