The nature, definition and classification of internal audit of public procurement

Rajabov , Shukhrat

Innovation science and technologiy · 2026-yil

Annotatsiya

This article examines the economic nature and theoretical foundations of internal audit of public procurement.It assesses the applicability of existing definitions of internal audit to the public procurement context and proposes an author’sdefinition of “internal audit of public procurement”. Based on this definition, the study distinguishes internal audit of publicprocurement from traditional financial audit and identifies its specific characteristics. It also develops a multidimensionalclassification of internal audit of public procurement based on six criteria. The findings contribute to strengthening thetheoretical and methodological foundations of public procurement auditing and support its development as a distinct area ofaudit activity.

Maqola ma’lumotlari
MualliflarRajabov , Shukhrat
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-07-01
Jild2
Son7
Betlar122-127
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21537942
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21537942 · Maqolaning asl sahifasi

Kalit so‘zlar

public procurement, internal audit, internal audit of public procurement, financial audit, compliance audit, audit classification, budget-funded organisations, risk, transparency.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APARajabov , Shukhrat (2026). THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT. Innovation science and technologiy, 2(7), 122-127. https://doi.org/10.5281/zenodo.21537942
GOST (OAK)Rajabov , Shukhrat THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 122-127. – DOI: 10.5281/zenodo.21537942.
MLARajabov , Shukhrat. “THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT.” Innovation science and technologiy, 2(7), 122-127, 2026. https://doi.org/10.5281/zenodo.21537942
ChicagoRajabov , Shukhrat. “THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT.” Innovation science and technologiy, 2(7), 122-127 (2026). https://doi.org/10.5281/zenodo.21537942
HarvardRajabov , Shukhrat (2026) ‘THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT’, Innovation science and technologiy, 2(7), 122-127. https://doi.org/10.5281/zenodo.21537942
BibTeX
@article{rajabovshukhrat2026,
  title = {THE NATURE, DEFINITION AND CLASSIFICATION OF INTERNAL AUDIT OF PUBLIC PROCUREMENT},
  author = {Rajabov , Shukhrat},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {7},
  pages = {122-127},
  doi = {10.5281/zenodo.21537942},
  url = {https://doi.org/10.5281/zenodo.21537942}
}

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