Public Procurement Audit in Russia

Public procurement’s audit is one of the element of the public procurement system. There are regulatory and legal framework for the audit, and mechanisms and tools for conducting audits have been developed. The problem is that this sphere of activity of the authorities passes the way of formation, and as a consequence, there are many gaps in the legislation, standardization, methods, uninterrupted interaction of executive bodies in the field of control and audit. To solve these problems, the mechanisms of the Accounts Chamber of the Russian Federation are not sufficient. It is necessary to carry out a partial reform of the entire system of public procurement audit, both at the federal and regional levels. This paper presents an analysis of the regulatory framework for auditing and control in public procurement. A study was also carried out on the effectiveness of the control and accounting bodies of the constituent entities of the Russian Federation. Further, the international and Russian experience in the development of methodological recommendations was analyzed. The research identified a number of problems and suggested recommendations for improving the effectiveness of public procurement audits. The results of the analysis can serve as information that will be useful for making decisions in the field of regulation and auditing public procurement.