Methods of internal control of procurement of goods, works and services of health care institutions

Abstract

Importance: there is a growing trend of violations in the field of procurement procedures. In this regard, it becomes relevant to exercise internal control over the procurement process in the public and private sectors of the economy. Purpose: modern conditions for the innovative development of the Russian economy dictate the need to increase the efficiency of spending funds from the federal and regional budgets. In this regard, methods of internal control in the field of procurement of goods, works, and services to meet the needs of healthcare institutions are of particular importance. The purpose of the study is to find and propose methods for improving internal control in the field of procurement to reduce the amount of damage. Research design: using theoretical and empirical methods, the methodology for conducting internal control in the field of procurement was reviewed and analyzed. Results: the proposed reporting forms and methods can be used in the process of improving the existing methodology for conducting internal control in order to increase the effectiveness and efficiency of ongoing procurement.