Adapting internal audit standards in budget organizations to public procurement practices

Meliboyev , Askar

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the adaptation of internal audit standards to public procurement practicesin budget organizations. The study analyzes the specific features of the public procurement process,including needs identification, planning, preparation of tender documentation, bid evaluation, contract award,execution, and monitoring from the perspective of internal audit standards. The article argues that generalinternal audit standards should be aligned with the legal, financial, and performance-related criteria inherent inpublic procurement activities. The literature review highlights scholarly approaches linking internal audit withprocurement performance, internal controls, consistency with international standards, performance auditing,and the strengthening of the advisory role of audit. The practical findings show that effective adaptation ofinternal audit standards to procurement practice is achieved through three main components: the evidencebase, control points, and monitoring of recommendation implementation. The study also concludes that internalaudit in public procurement should not be limited to compliance verification only, but should also encompassvalue for money, transparency, objectivity, and risk management. The article finally substantiates that, forbudget organizations, the most appropriate approach is an adapted hybrid internal audit model combiningcompliance, control, performance, and advisory functions

Maqola ma’lumotlari
MualliflarMeliboyev , Askar
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-05-01
Jild2
Son5
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.20275820
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.20275820 · Maqolaning asl sahifasi

Kalit so‘zlar

internal audit, public procurement, budget organizations, audit standards, procurement performance, internal controls, value for money, performance audit, advisory audit, transparency

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMeliboyev , Askar (2026). ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES. Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20275820
GOST (OAK)Meliboyev , Askar ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES // Innovation science and technologiy. – 2026. – T. 2, № 5. – DOI: 10.5281/zenodo.20275820.
MLAMeliboyev , Askar. “ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES.” Innovation science and technologiy, 2(5), 2026. https://doi.org/10.5281/zenodo.20275820
ChicagoMeliboyev , Askar. “ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES.” Innovation science and technologiy, 2(5) (2026). https://doi.org/10.5281/zenodo.20275820
HarvardMeliboyev , Askar (2026) ‘ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES’, Innovation science and technologiy, 2(5). https://doi.org/10.5281/zenodo.20275820
BibTeX
@article{meliboyevaskar2026,
  title = {ADAPTING INTERNAL AUDIT STANDARDS IN BUDGET ORGANIZATIONS TO PUBLIC PROCUREMENT PRACTICES},
  author = {Meliboyev , Askar},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {5},
  doi = {10.5281/zenodo.20275820},
  url = {https://doi.org/10.5281/zenodo.20275820}
}

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