MODERN APPROACHES TO PUBLIC PROCUREMENT EFFICIENCY AUDIT

Abstract

The article presents an overview of current aspects of public procurement audit. It is proved that today the scientists have mostly practical recommendations for such an audit and monitoring. It is established that there are no significant, thorough theoretical and methodological developments of scientists on the audit of public procurement in a circular economy, sustainable development. It is proved that special attention at the current stage of formation of the audit of public procurement should be paid to such an area as monitoring their "sustainability". The article identifies economic, environmental and social criteria in the audit of public procurement. Economic factors affect the state of the markets on which trade depends now and in the future. Environmental factors affect the natural systems on which life depends now and in the future. Social factors affect the social systems on which the community depends now and in the future. Among the economic criteria are: fair agreements, innovative research, investment, open competition, open information, use of different suppliers, use of HUB zones, use of local suppliers, conflicts of interest, zoning, dumping, exclusive agreement, seller's conspiracy, buyer's conspiracy, abuse patent, pricing, product typing, refusal of the agreement, corruption (bribery, extortion). Among the ecological criteria are the following: biodiversity conservation, climate adaptation, resource optimization, soil fertility concern, acidification, desertification, eutrophication (waterlogging), fresh water pollution, greenhouse gas emissions, environmental depletion, human health impact, land use change, marine pollution, pollution layer, radiation pollution, depletion of resources, smog, waste. To the social criteria it was included: anti-discrimination, community involvement, equal opportunities, employee involvement, equal pay, fair agreement, freedom of association, grievance and redress processes, human rights, indigenous rights, labour protection and safety, the right to bargain collectively, education and training, workers' rights, child labour, forced labour, trafficking in human beings, choice of suppliers. It is substantiated that among the criteria of sustainability (economic, environmental and social) the red ribbon is the assessment of possible abuses, corruption, bribery, dishonesty of the administration. So, also it has been investigated the relationship between administrative dishonesty and leadership style and reporting distortions.