Audit in the field of procurement as a tool for the protection of legally protected values

Abstract

Purpose: the aim of the article is to reveal the role of audit in the field of procurement as a tool for the protection of legally protected values, to clarify its content in this context. Discussion: the reform of control, supervision and licensing activities in the Russian Federation is currently being implemented. The reform bases on the idea of effective protection of legally protected values through optimization of state control (supervision), municipal control. The objectives of control (supervision) should be determined by the protected values, the scope and content of control measures are optimized on the basis of a risk-based approach. Audit in the field of procurement is a form of external state financial control. It is characterized by the general problems of this system, which led to the need for its reform: insufficient specification of the essence, purpose of control, powers of controlling entities, duplication of functions of different branches of control, vagueness and multiplicity of regulatory requirements, and a number of others. In this regard, the question arises about the possibility of applying in the audit in the field of procurement an approach to the organization of control, which is targeted in the ongoing reform of control, supervision and licensing activities. Results: in order to gradually overcome these problems, the authors proposed refined formulations of the purpose, object, subject of audit in the field of procurement; the article shows the procedure for using a risk-based approach to planning the control activities of audit bodies in the field of procurement, planning audit activities in the field of procurement.