scholarly journals Planning and Conducting Internal Audit Missions at the Public Procurement Department Level within a Contracting Authority

2021 ◽  
Vol 27 (1) ◽  
pp. 113-117
Author(s):  
Camelia Madalina BELDIMAN ◽  
Keyword(s):  
Public Procurement ◽  
Internal Audit ◽  
The Public

scholarly journals The role of internal audit in public procurement and the fight against corruption (Bosnia and Herzegovina)

Revizor ◽  
2021 ◽  
Vol 24 (93) ◽  
pp. 55-70
Author(s):  
Željko Rička ◽  
Anita Šadić
Keyword(s):  
Large Scale ◽  
Public Procurement ◽  
Internal Audit ◽  
The Public ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Media ◽  
Public Money ◽  
Systemic Corruption

Relevant governmental bodies and organizations, non-governmental organizations, international organizations and institutions, especially the media, show increased interest in corruption related to the public procurement. Public procurement is the most frequently cited area in the context of systemic corruption for the simple reason that it directly represents the spending of public money on a large scale, which according to OECD data represents about 7-15% of GDP. One of the possible approaches to prevent corruption in public procurement is the systematic building of the integrity of all entities and institutions involved in the public procurement process. Due to the fact that the internal audit way of organization and work is closest to practical issues of public procurement it has the opportunity to achieve the largest coverage of cases for which public funds are engaged.

On Mechanisms of Realization of the Public Procurement of Construction Works (The Case of Road Const ruction)

2003 ◽  
pp. 68-80
Author(s):  
A. Dementiev ◽  
A. Zolotareva ◽  
A. Reus
Keyword(s):  
Public Procurement ◽  
Road Construction ◽  
International Experience ◽  
The Public ◽  
Government Purchases ◽  
Efficiency And Effectiveness ◽  
Construction Works ◽  
Budget Expenditure

The most important measures stimulating the increase of efficiency and effectiveness of budget expenditures on road construction are the improvement of pricing mechanisms and increasing efficiency of the procedures of government purchases of goods, works and services. The paper includes the analysis of main problems that arise in the process of government purchases and construction pricing with the reference to budget expenditure on road construction. It includes the review and analysis of international experience and possible measures of increasing the efficiency and effectiveness of government purchases and (road) construction pricing in Russia.

Researching the public procurement system: An analysis of winning organizations

2020 ◽  
Vol 16 (5) ◽  
pp. 860-884
Author(s):  
V.G. Kogdenko ◽  
A.A. Sanzharov
Keyword(s):  
Public Procurement ◽  
The Public ◽  
Debt Capital ◽  
Scientific Principles ◽  
General Scientific ◽  
Marketing Information ◽  
High Level ◽  
Return On Sales ◽  
Procurement System ◽  
Social Components

Subject. The article deals with the analysis of suppliers in the public procurement system based on reasonable prequalification parameters. Objectives. The aim is to test the hypothesis about strong reputation characteristics of the winners in the public procurement system and develop a methodology for assessing the reputation of suppliers for prequalification purposes. Methods. We employ general scientific principles and methods of research, like abstraction, generalization of approaches used by domestic and foreign authors for prequalification and assessment of reputation of public procurement participants. Results. To test the hypothesis, we calculated four groups of indicators on corporate, financial, market, and social components of reputation. The methodology was tested on the data obtained from SPARK-Interfax and SPARK-Marketing information resources. Conclusions. The study revealed that not all reputational characteristics of public procurement winners can be regarded as high level. In terms of the corporate component, it is the low level of share capital, indicating the mistrust on the part of owners and their reluctance to invest in the business, and the low percentage of non-current assets. In terms of the market component, it is a low sales growth rate, as well as low return on sales. As to the financial component, it is a low capitalization of winners, low share of long-term debt capital and low credit limit. With respect to the social component, it is a below-average tax burden.

Bid rigging in public procurement market according to the decisions of the President of the Office of Competition and Consumer Protection

2018 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
Konrad RÓŻOWICZ
Keyword(s):  
Decision Making ◽  
Comparative Analysis ◽  
Consumer Protection ◽  
Design Research ◽  
Public Procurement ◽  
Appeal Chamber ◽  
Interesting Issue ◽  
Market Control ◽  
The Public ◽  
Bid Rigging

Aim: In the practice of awarding public contracts, sometimes the behavior of market actors, instead of competing with other entities, are aimed at illegal cooperation, including bid rigging. The above shows that healthy competition is not possible without efficient market control. In public procurement market this control is, primarily, carried out by public procurement entities: the President of the Public Procurement Office (Prezes UZP) and the National Appeal Chamber (KIO), and furthermore by President od the Office of Competition (Prezes UOKiK) and Consumer Protection and the Court od Competition and Consumer Protection. and Consumer Protection (SOKiK). The interesting issue is how the activities of the President of Office of Competition and Consumer Protection targeted  to contend with bid rigging affects on the activities of President of the Public Procurement Office (Prezes UZP) or the National Appeal Chamber (KIO). Design / Research methods: analysis and comparison decisions/ judgment issued by the President of the Public Procurement Office, National Appeal Chamber, the President of  the Office of Competition and Consumer Protection and the Court of Competition and Consumer Protection. Conclusions: The analysis has shown that the existence of specificities in the activities of the decision-making bodies and the judgments examined. However, in keeping with the specificity of the forms and objectives of control, these entities should cooperate, to a greater extent than before. Expanding the scope of cooperation would make it possible to better contend with bid rigging without changing the competition protection model. The introduction of institutionalized instruments for cooperation between the authorities seems to be valuable in terms of system solutions. Value of the article: The main value of the article is the comparison of selectively selected decisions and judgments representative of the problem under consideration and their comparative analysis in order to achieve the research objectives. The article deals with issues relevant to both public procurement practitioners and the state bodies dealing with procurement matters.

A INSTITUCIONALIZAÇÃO DA ATIVIDADE DE AUDITORIA INTERNA NO PODER EXECUTIVO FEDERAL

2018 ◽  
Vol 10 (16) ◽  
pp. 36
Author(s):  
Leonardo Lins Camara Marinho ◽  
Antônio Francisco De Almeida da Silva Junior
Keyword(s):  
Public Sector ◽  
Internal Audit ◽  
The Public

A atividade de auditoria interna exercida pela Secretaria Federal de Controle Interno (SFC), que exerce a função de órgão central do Sistema de Controle Interno do Poder Executivo Federal (Scipef), pode estar sujeita a uma baixa padronização e depender fortemente de iniciativas e da motivação pessoal de seus auditores. Considerando o papel fundamental exercido pelas auditorias internas no fortalecimento dos processos de governança das organizações, a presente pesquisa se propôs a investigar a função desse tipo de auditoria no âmbito do Executivo Federal brasileiro, analisando se o nível de capacidade em que se encontra indica a institucionalização e a aplicação uniforme de suas práticas. Diante disso, formulou-se a seguinte questão de pesquisa: o nível de capacidade da atividade de auditoria interna (AAI) exercida pelo Órgão Central do Sistema de Controle Interno do Poder Executivo Federal, a partir da aplicação do Internal Audit Capability Model for the Public Sector (IA-CM), indica a institucionalização e aplicação uniforme de suas práticas? Trata-se de uma pesquisa qualitativa, de natureza exploratória. A coleta de dados foi realizada por meio de entrevistas semiestruturadas e de revisão documental. Os resultados indicam que a aplicação do Modelo permite a identificação de pontos de melhoria nos processos de auditoria interna atualmente desenvolvidos pela SFC. Ademais, verificou-se que a AAI exercida por esse Órgão não alcançou o nível de capacidade 2, ou seja, áreas de processos principais de auditoria interna previstas pelo Instituto dos Auditores Internos não são implementadas, ou são executadas, mas não estão institucionalizadas ou inseridas na cultura do Órgão.Palavras-chave: Auditoria interna governamental. Governança. Gerenciamento de riscos. Modelos de maturidade.

scholarly journals Sustainability Assessment of Public Transport, Part I—A Multi-Criteria Assessment Method to Compare Different Bus Technologies

2021 ◽  
Vol 13 (2) ◽  
pp. 825
Author(s):  
Jonas Ammenberg ◽  
Sofia Dahlgren
Keyword(s):  
Fossil Fuels ◽  
Sustainability Assessment ◽  
Public Procurement ◽  
Assessment Method ◽  
County Level ◽  
Participatory Process ◽  
Problem Context ◽  
The Public ◽  
Sustainability Performance ◽  
Sustainability Assessments

This article departs from the perspective of Swedish regional transport authorities and focuses on the public procurement of bus transports. Many of these public organizations on the county level have the ambition to contribute to a transition involving the continued marginalization of fossil fuels and improved sustainability performance. However, there are several renewable bus technologies to choose between and it can be difficult to know what alternative (or combination) is preferable. Prior research and the authors’ experiences indicate a need for improved knowledge and supportive methods on how sustainability assessments can support public procurement processes. The purpose of this article is to develop a multi-criteria assessment (MCA) method to support assessments of public bus technologies’ sustainability. The method, which was established in an iterative and participatory process, consists of four key areas and 12 indicators. The article introduces the problem context and reviews selected prior research of relevance dealing with green or sustainable public procurement and sustainability assessments. Further on, the process and MCA method are presented and discussed based on advice for effective and efficient sustainability assessments. In the companion article (Part II), the MCA method is applied to assess several bus technologies involving biodiesel, biomethane, diesel, electricity, ethanol and natural gas.

scholarly journals The Budget as a Basis for Ecological Management of Urbanization Projects. Case Study in Seville, Spain

2021 ◽  
Vol 13 (7) ◽  
pp. 4078
Author(s):  
María Rocío Ruiz-Pérez ◽  
María Desirée Alba-Rodríguez ◽  
Cristina Rivero-Camacho ◽  
Jaime Solís-Guzmán ◽  
Madelyn Marrero
Keyword(s):  
Public Procurement ◽  
Embodied Energy ◽  
Short Term ◽  
Sewer System ◽  
Communication Services ◽  
Concrete Aggregates ◽  
The Public ◽  
Basic Services ◽  
Total Impact

Urbanization projects, understood as those supplying basic services for cities, such as drinking water, sewers, communication services, power, and lighting, are normally short-term extremely scattered actions, and it can be difficult to track their environmental impact. The present article’s main contribution is to employ the project budgets of public urbanization work to provide an instrument for environmental improvement, thereby helping public procurement, including sustainability criteria. Two urban projects in Seville, Spain are studied: the first substitutes existing services, and the second also includes gardens and playgrounds in the street margins. The methodology finds the construction elements that must be controlled in each project from the perspective of three indicators: carbon, water footprints, and embodied energy. The main impacts found are due to only four construction units: concrete, aggregates, asphalt, and ceramic pipes for the sewer system, that represent 70% or more of the total impact in all indicators studied. The public developer can focus procurement on those few elements in order to exert a lower impact and to significantly reduce the environmental burden of urbanization projects.

New perspective on the black box of internal auditing and organisational change

2016 ◽  
Vol 31 (8/9) ◽  
pp. 804-820 ◽  
Author(s):  
Aviv Kidron ◽  
Yuval Ofek ◽  
Herztel Cohen
Keyword(s):  
Public Sector ◽  
Quantitative Methods ◽  
Internal Audit ◽  
Organisational Change ◽  
Internal Auditing ◽  
Content Type ◽  
Internal Auditors ◽  
The Public ◽  
Innovative Model ◽  
Audit Information

Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

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