scholarly journals IMPLEMENTATION OF THE RESPONSIBILITY PRINCIPLE IN THE SYSTEM OF FINANCIAL CONTROL OF PUBLIC PROCUREMENT

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 78-82
Author(s):  
Iryna Kyzmivna Drozd ◽  
Mariia Serhiivna Pysmenna ◽  
Nataliia Volodymyrivna Pohribna
Keyword(s):  
Public Procurement ◽  
International Standards ◽  
Control Measures ◽  
Financial Control ◽  
Relevant Issue ◽  
Target Setting ◽  
The Public ◽  
Control Actions ◽  
Further Development ◽  
Assessment Of Compliance

Urgency of the research. Ensuring the proper level of controllability of procurement contributes to effective action of legislated procedures of financial control, and increases the level of responsibility of participants of the public procurement process. Target setting. Putting forward the provisions of international standards ISSAI, which provide for the implementation of results of financial control in society, is the relevant issue of increasing the effectiveness of control measures. Actual scientific researches and issues analysis. Evolution of the views of scientists on the tasks of financial control in the field of procurement creates the framework for its further development in terms of increasing effectiveness. Uninvestigated parts of general matters defining. The study of the instruments for control actions to assess the implementation of the principle of responsibility in the field of procurement requires theoretical and practical justification. The research objective. The article aims to develop instruments for financial control of public procurement in order to implement the principle of responsibility in this area in accordance with the international standards of financial control ISSAI. The statement of basic materials. On the basis of the implementation of the ISSAI standards, the instruments for control actions to verify compliance with the principle of responsibility under the public procurement is proposed. Assessment of compliance with procurement criteria will provide evidence for substantiated findings and the effectiveness of control measures. Conclusions. As a result of the study, it was concluded that the combination of ISSAI norms and public procurement criteria at the level of financial control instruments will ensure its effectiveness.

scholarly journals Improving the Operation of Management Mechanisms in the Implementation of the State Regulation Measures in the Sphere of Public Procurement

2021 ◽  
Vol 1 (516) ◽  
pp. 77-83
Author(s):  
O. M. Sidorenko ◽  
Keyword(s):  
Public Procurement ◽  
State Regulation ◽  
The State ◽  
Control Measures ◽  
Financial Control ◽  
Governance Mechanisms ◽  
The Public ◽  
State Governance ◽  
Procurement System ◽  
The Impact

The article is concerned with considering the current trends in improving the State regulation of the public procurement system in Ukraine. The author defines that one of the key elements of ensuring an adequate level of the State regulation of the public procurement system in our country is the effective organization of the State-based financial control in this sphere. The basis for ensuring the latter is the smooth operation of the relevant State governance mechanisms. The research is aimed at disclosing modern aspects of the State regulation of the public procurement system by implementing the State-based financial control measures, allocating existing problematic issues and developing a model for assessment of efficiency of the measures that will be implemented in the course of its improvement, taking into account the peculiarities of the sphere of public procurement in Ukraine. When writing this article, a direct relationship between the level of efficiency of the State-based financial control in the sphere of public procurement and the level of efficiency of the State regulation of this sphere is determined. It is specified that the key management mechanisms used in the implementation of the State-based financial control in the sphere of public procurement are the organizational, informational and legal ones. Precisely on their condition directly depends the efficiency of the State-based financial control in this sphere. It is determined that each of the above-mentioned the State governance mechanisms has a number of complex, interrelated problematic aspects that impede the maximum level of efficiency of the State-based financial control in the sphere of public procurement. In order to neutralize them, the author proposes to use an automate model for assessing the efficiency of eliminating the shortcomings of the major management mechanisms used in the implementation of the State-based financial control measures in the sphere of public procurement. The presented model allows tracing the impact of relevant measures over time for both the short and long term, is adapted to the economic and socio-political realities of Ukraine, takes into account most of the economic and social risks in the sphere under research.

scholarly journals STANDARDIZATION OF PUBLIC AUDIT OF PUBLIC PROCUREMENT IN UKRAINE THROUGH THE INTRODUCTION OF COMPLIANCE AUDITS

2020 ◽  
pp. 156-174
Author(s):  
Nataliya ZDYRKO
Keyword(s):  
Public Procurement ◽  
The State ◽  
International Standards ◽  
The Public ◽  
Electronic Procurement ◽  
State Audit ◽  
Financial Audit ◽  
Compliance Audit ◽  
Audit Standard ◽  
Procurement System

The independent legislative agency of Ukraine according to the international standards ISSAI in private carrying out of the state audit (including the published purchases) is made. It is established that international practice has identified three components of public audit: performance audit, financial audit and compliance audit. The necessity of standardization of the state audit of public procurements through legislative fixing of audit of conformity is proved. The main objects of compliance audit are proposed: the activities of the customer (participant), public resources and the activities of responsible government agencies. Recommended main directions and procedures for compliance audit for each object and by stages of the life cycle of procurement items. Features of the audit of compliance of redistribution by the customer of various receipts for public procurement are considered. Features of audit procedures for different types of public procurement are identified. The recommended procedure and algorithm for auditing the correctness of determining the subject of procurement from the customer. The main mistakes and violations of the participants, which take place during the audit of compliance with public procurement, have been identified. The peculiarities of compliance audit at the stage of public procurement planning, pre-contractual and contractual relations in the electronic procurement system, as well as at the stage of use of procurement items are highlighted. It was emphasized that the responsible body should regulate issues related to the functioning of the electronic information system, platforms and web portal in the field of public procurement. The key elements of the Public Procurement Compliance Audit Standard (purpose, objectives, subject, objects, subjects, stages, methods, principles) are proposed.

scholarly journals The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector

2018 ◽  
Vol 12 (11) ◽  
pp. 396
Author(s):  
Omar Mohammad Al-Hawatmeh
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Training And Development ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Basic Principles ◽  
The Public ◽  
Internal Control System ◽  
Practical Progress

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.

scholarly journals Internal audit in the public sector – comparative study between the Nordic countries: The development of internal auditing within the public sector in the Nordic countries

2018 ◽  
Vol 14 (2) ◽  
pp. 19-44
Author(s):  
Anna Margrét Jóhannesdóttir ◽  
Stina Nielsson Kristiansson ◽  
Niina Sipiläinen ◽  
Riikka Koivunen
Keyword(s):  
Public Sector ◽  
Comparative Study ◽  
Internal Audit ◽  
Nordic Countries ◽  
International Standards ◽  
Current Status ◽  
Internal Auditing ◽  
The Public ◽  
The Status ◽  
Further Development

The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector are addressed. The International Standards for Internal Auditing are well recognized and in use in all the countries. There are differences between these countries in their approach of the regulatory framework for internal audit and the arrangement of the operation of internal audit units. Therefore, further development of internal auditing should be pursued in cooperation and to harmonize the regulatory bases in these countries and to learn from each other when implementing internal audit in the public sector.

scholarly journals Procurement with BIM: Lithuanian Situation Analysis and Further Development

2017 ◽  
Vol 9 (5) ◽  
pp. 541-546
Author(s):  
Miroslavas Pavlovskis
Keyword(s):  
Public Procurement ◽  
Good Practice ◽  
Construction Sector ◽  
Construction Time ◽  
Organization Model ◽  
Building Information Model ◽  
The Public ◽  
Building Information ◽  
Foreign Good ◽  
Further Development

This article deals with the role and importance of procurement in the context of Lithuanian construction, and distinguishes the main weaknesses of the public procurement. The implementation of BIM and MCDM technologies during public tendering is described. The foreign good practice is analyzed, where BIM and MCDM technology is used during organization of public tenders in the construction field. The possibilities of applying the building information model are examined throughout the entire procurement process. The procurement organization model is proposed, based on MCDM and BIM technologies. It is found that implementation of BIM and MCDM technologies in the public tenders will be beneficial for both the state and the entire construction sector by reducing project uncertainties, risk expo-sure, shortening the project documentation review and, therefore, the construction time of the object.

scholarly journals AN ANALYTICAL STUDY OF INFORMATION SECURITY MANAGEMENT IN THE PUBLIC SECTOR OF ALBANIA

2018 ◽  
Vol 6 ◽  
pp. 277-281
Author(s):  
Elda Kuka
Keyword(s):  
Public Sector ◽  
Information Security ◽  
Analytical Study ◽  
Security Management ◽  
International Standards ◽  
Control Measures ◽  
Information Security Management ◽  
The Public ◽  
Public Sector Organizations ◽  
And Control

Public sector organizations are in the early stages of adopting information security management in Albania. Organizations who have adopted these processes have underestimated information security within the governance framework. This study specifically investigates the information security management within public sector organizations. Its objective is to align local organizations with international standards and frameworks in terms of integrating information security management and information technology audits, risks, and control measures. A survey of selected organizations is completed and results are presented in this paper identifying the maturity level of information security management in Albanian organizations.

scholarly journals ADMINISTRATIVE AND LEGAL REGULATION OF INFORMATION RELATIONS OF PUBLIC PROCUREMENTS SUBJECTS IN THE ECONOMIC SPHERE

2019 ◽  
Vol 5 (4) ◽  
pp. 74
Author(s):  
Mykhailo Vilhushynskyi ◽  
Andrii Chornous
Keyword(s):  
International Relations ◽  
Public Administration ◽  
Public Procurement ◽  
Legal Regulation ◽  
Preventive Control ◽  
The Public ◽  
Analytical Monitoring ◽  
Economic Sphere ◽  
Further Development ◽  
Development Prospects

The purpose of the article is to scrutinize administrative and legal regulation of information relations of public procurement subjects in the economic sphere. Within the framework of the conducted research, the authors note that the system of subjects that carry out administrative and legal regulation of information relations in public procurement consists of general and special public administration subjects. The primary objectives of the article are the following: 1) to determine an exclusive list of public administration subjects that provide administrative and legal regulation of information relations in the field of public procurement; 2) to outline major trends of further development of administrative and legal regulation that relates to information relations of public procurement subjects. Methodology. In the course of the article preparation, a set of philosophical and ideological approaches has been used (in particular, the dialectical approach, which is a way of thinking based on the analysis of all available views on disclosure of the content of administrative and legal regulation of information relations of public procurement subjects; analytical approach, which is based on cognitive activity concerning proving or refuting the notion of a public procurement subjects system; hermeneutic that is used to understand the terms related to information relations of public procurement subjects in the economy); general scientific research methods (logical, which is based on “simple to complex” and “abstract to concrete” principles and relates to general characterization of information relations of public procurement subjects in the economic field); special methods (system-structural method when defining organizational structure and legal regulation of public procurement subjects activity, legal comparative analysis when studying foreign countries expertise; formal legal and formal logical approaches). Results. According to the results of the research, the authors have classified all public administration subjects that carry out legal administration of information relations in the field of public procurement into four separate organizational and structural levels. The particular article provides authors’ assumptions concerning further development of administrative and legal regulation of information relations of public procurement subjects in the economy, namely, emphasizes the necessity of strengthening preventive control in forms of general (analytical) monitoring, supervision of individual procurement procedures, and further automation of procurement processes; accentuates the tendency of public procurement sphere professionalization by organizing personnel trainings and educating public officials how to work with advanced information technologies; supports the need to continue implementing measures aimed at improving legislation, professionalizing labour resources in the public procurement field, improving international relations, attracting additional investments to integrate advanced technologies and hire field experts with background in managing national information resources and building e-government. Practical implications. The authors’ survey results may be used in legislative work related to the legal regulation of information relations of public procurement subjects in the economy. The particular article may also be used in further scientific researches concerning information relations of public procurement subjects in the economic field. Moreover, the article might be used in the academic process, in lectures and seminars on information and administrative law. Value/originality. The scientific novelty of the article comprises of synthesis of existing normative and doctrinal approaches to understanding information relations of public procurement subjects in the economy; generalization of information concerning public procurement subjects in the economic field; determination of development prospects of administrative and legal regulation of information relations of public procurement subjects in the economic sphere. The authors have articulated development prospects of administrative and legal regulation of information relations of public procurement subjects in the economy, emphasized the necessity of enhancing preventive control in the form of general (analytical) monitoring, particular procurement procedures supervision, and further automation of the procurement process. Moreover, the article focuses on the professionalization of the public procurement sphere through educating qualified personnel to work with modern information systems and technical devices. The authors also support the necessity of continuing the implementation of measures aimed at the legislation improvement, public procurement sphere professionalization, international relations development and proper executions of functions established by the Law of Ukraine “On Public Procurement”.

scholarly journals The Possibility of Applying the Basic Principles of Financial Control in Accordance with the Requirements of ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI) and its Impact on Internal Control in the Public Sector

2018 ◽  
Vol 12 (11) ◽  
pp. 415
Author(s):  
Omar Mohammad Al-Hawatmeh
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Training And Development ◽  
Arithmetic Mean ◽  
International Standards ◽  
Financial Control ◽  
Basic Principles ◽  
The Public ◽  
Internal Control System ◽  
Practical Progress

The study aimed to clarifying the possibility of applying the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on the internal control in the public sector in addition to identifying the obstacles that limit the application of the basic principles of financial control according to the requirements of the standard ISSAI 200 of the International Standards of the Supreme Audit Institutions (INTOSAI), and its impact on internal control in the public sector, In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire.This questionnaire was distributed to managers and employees in the internal control of the administrative government units, and (80) were recovered with an adoption rate of 80%for the statistical analysis purposes. The results showed that the application of the basic principles of financial control in accordance with the requirements of ISSAI 200 of the international standards of the Supreme Audit Institutions (INTOSAI) and its impact on internal control in the public sector in general was high With an arithmetic mean of (4.266) and a standard deviation (0.887) The researcher attributes this result to what has been done in accordance with the laws, regulations, financial and accounting regulations prescribed for the financial control operations. It is in line with the standards assigned to it by the international standards of the Supreme Audit Institutions (INTOSAI). The obstacles that limit the application of the basic principles of financial control in general moderately came with an arithmetic mean of (3.417) and of (1.118). The researcher attributed this result to the existence of some obstacles, the most important of which is non-specialization and noncompliance with the development of the regulations and instructions with the international standards of the Supreme Audit Institutions. Finance and Accounting (INTOSAI) and others as stated in the results of the study. Based on the results of the study, the researcher recommended the need for attention employment staff  and work to keep pace with the development and modernization of international standards of Supreme Financial Control and Accounting INTOSAI internal control system in terms of training and development and keep up with scientific and practical progress need to emphasize the re-drafting of some legislation and instructions for some of the financial aspects and the need for harmonization and cooperation Continuous and continuous between the legislators and the applicable bodies of the standards to reach a consensus and appropriate in some of the minor or fundamental differences between the law and the standard and other Recommendations.

Combating corruption in the public sector: international legal standards and their implementation in the legislation of Ukraine

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Oksana Vaitsekhovska ◽  
Nataliia Iakymchuk ◽  
Yuri Shchokin ◽  
Nataliia V. Vorotina ◽  
Nataliia M. Korchak
Keyword(s):  
Public Sector ◽  
Public Procurement ◽  
International Standards ◽  
Budget Process ◽  
Association Agreement ◽  
National Legislation ◽  
Transparency International ◽  
The Public ◽  
Legal Standards ◽  
European Standards

Nowadays, one of the reasons for the ineffective fight against corruption in the budget system is certain discrepancies and inconsistencies between the legal components of the mechanism for countering this anti-social phenomenon. The lack of a clear definition of the limits of competence of participants in the budget process, discretionary powers in the distribution and expenditure of budget funds, conflicts in budget legislation, and the lack of real competition in the field of public procurement clearly form the main corruption risks for all participants in these legal relations. The purpose of the study was to analyse the international legal mechanisms for combating corruption and find ways to implement them in Ukrainian legislation. The development of the national anti-corruption policy of Ukraine in the public sector as a subject of international anti-corruption law is determined by a number of the following national and external factors: 1) Ukraine's accession to the universal and regional conventions on combating corruption, compliance with which constitutes the main prerequisite for Ukraine's entry into the global space; 2) Ukraine's implementation in national legislation of anti-corruption international standards developed by international intergovernmental and non-governmental organisations; 3) adaptation of national legislation to European standards within the framework of the signed association agreement between Ukraine and the EU of 2014; 4) cooperation of Ukraine with international organisations, within which the international anti-corruption policy is developed and formed; 5) activities in the field of combating corruption of international non-governmental organisations, among which Transparency International constitutes an important element of the legal mechanism of the international anti-corruption legal order; 6) Ukraine’s international anti-corruption obligations to international financial institutions; 7) Ukraine's participation in international conferences and summits on anti-corruption issues; 8) Ukraine's cooperation with other states in providing relevant bodies of foreign states and receiving information on preventing and combating corruption; 9) national historical and political factors.

scholarly journals REGULATORY PROVISION OF PUBLIC PROCUREMENT SYSTEM IN THE CONTEXT OF EUROPEAN INTEGRATION OF UKRAINE

Management ◽  
2020 ◽  
Vol 30 (2) ◽  
pp. 75-85
Author(s):  
Lyubov V. Murovana
Keyword(s):  
European Integration ◽  
Social Life ◽  
Public Procurement ◽  
The State ◽  
International Standards ◽  
Systematic Analysis ◽  
National Legislation ◽  
The Public ◽  
Procurement System ◽  
The Impact

Introduction. One of the main directions of Ukraine in international cooperation is the Euro integration process. The main purpose of which is the implementation of national legislation to European standards, with further adaptation and modification in accordance with international rules and regulations.Scientific research hypothesis. Any integration processes are quite complex and time-consuming, but they are necessary to improve the performance of the field in which they take place. Ukraine's European integration is aimed at ensuring the development of the spheres of political, legal, economic and social life of the country, including public procurement system in Ukraine.The purpose of the study is to analyze the impact of integration processes on the current regulatory framework of the public procurement system in Ukraine.Research methods. General and special methods, such as systematic analysis and generalization, were used to determine the state of disclosure of the research problem. The method of comparisons, analogies and systematization was used for the analysis of regulatory documents regulating the sphere of public procurement.Results. On the basis of the author's study of the current state of legal support of the public procurement system in the context of European integration of Ukraine, a gradual distribution of the evolution of national legislation in the field of public procurement to international standards was presented, with its further reformation into the field of public procurement. The basic functions of the institutional structure of the public procurement system are considered and the valid legal acts of the procurement process are summarized.Conclusions. The analysis of the process of reforming the system of "public procurement" in the field of "public procurement" is characterized by a rethinking of the spending units of public funds with the need to approximate national legislation to international standards. For this purpose, a number of normative legal acts have been adopted by the state authorities aimed at accelerating the process of European integration of Ukraine, but some of them require further research and adjustments in order to adapt to national legislation.

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