Audit the effectiveness of the electronic system of public (state) procurement

The study deals with the methodology of the audit the effectiveness of e-environment for public procurement. The purpose of this paper is deepening theoretical and methodological framework for auditing electronic systems for public (government) procurement. Research methods included analysis of legislation in the area of procurement, monitoring of individual transactions of public (state) procurement, interview with the responsible persons of budgetary funds on the assessment of the effectiveness of the electronic system Prozorro. The paper generalizes the experience of foreign bodies of the state audit and analyzes audit features of procurement for public funds in the context of electronic systems, methodology for auditing the effectiveness of information systems based on international standards ISSAI and foreign experience of government audits of selected areas of public administration was proposed. On the basis of effectiveness of audit of the electronic public procurement system of recommendations for its improvement to ensure the quality of public procurement was proposed.