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Audit of the single-source procurement of goods, works and services

Vol. 22, Iss. 1, JANUARY 2019

Received: 23 November 2018

Received in revised form: 7 December 2018

Accepted: 17 December 2018

Available online: 16 January 2019

Subject Heading: AUDIT ACTIVITY

JEL Classification: M42

Pages: 84–97

https://doi.org/10.24891/ia.22.1.84

Shatina E.N. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
shatina79@inbox.ru

ORCID id: not available

Subject This article examines the issues related to the audit of procurement activities of State and municipal bodies in the analysis of the results of tenders, identification of the causes of violations, and the development of a methodology and documentation.
Objectives The article intends to develop methodical approaches to carrying out of audit of purchase of goods, works and services from a sole supplier.
Methods For the study, I used the methods of comparative analysis and systematization.
Results The article clarifies the method of audit of purchases and proposes to use the developed working documents on audit of the process of goods, works and services procurement from a single supplier.
Conclusions and Relevance The proposed algorithm of audit of the procurement of goods, works and services in municipal enterprises and developed forms of working documents will help reduce the error rate and penal sanctions amount. The research results can be used in the theory and practice of audit activity when verifying the process of procurement of goods, works and services in municipal organizations.

Keywords: audit, auditor's working document, procurement activities

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