Tsaregradskaya Yu.K. Financial control as a factor of effective public procurement management

نویسندگان

چکیده

The subject. Financial security of public procurement at the expense budgetary funds requires creation and functioning an appropriate system financial control implemented not only by authorities (legislative, executive, judicial) but also society. It is shown that objectivity formed parallel control, both from state This interaction forms a management in field procurement, guaranteeing balance private interests. goal study: confirming hypothesis there particular type procurement. General scientific (analysis, synthesis, method modelling) (comparative-legal) methods are used to achieve goal. main results. authors' definition combination departmental internal (internal audit) aimed compliance customers with rules law legislation on for effective proper use funds, as well other resources protecting interest process. Taking into account large-scale digital technologies we confirm about transformation sphere traditional ones monitoring, or viewed one curement. Given quite actively administration, application allows checking legality properness finance expenditure. novelty study lies structuring factor Russia. Conclusions. authors emphasize priority method: controlling using risk-based approach minimize role "human factor" reduce costs organizing controls maintaining large staff bodies.

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ژورنال

عنوان ژورنال: Pravoprimenenie

سال: 2023

ISSN: ['2658-4050', '2542-1514']

DOI: https://doi.org/10.52468/2542-1514.2023.7(2).85-95