Probe - Accounting, Auditing and Taxation

Research on Government Procurement Internal Control Audits in Public Sector Organizations

Meiling Yang

Nanjing Audit University

DOI: https://doi.org/10.59429/paat.v7i2.10284

Keywords: Internal audit; Government procurement; Internal control; Audit countermeasures

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Abstract

Based on the perspective of internal auditing, this article clarifies the entire process of government procurement and analyzes the current situation and problems of the internal control of government procurement in administrative institutions and public institutions, including incomplete systems, incomplete auditing scope, and insufficient professional capabilities of auditors. Subsequently, in combination with the entire process of government procurement, from budget preparation, demand determination to performance acceptance, an optimization path is proposed, aiming to enhance the compliance and efficiency of government procurement.

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References

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[3]Hong Wenkai, Chen Qiujin, Wu Yang, et al. Audit Models in University Government Procurement under the Background of the Internet [J]. Experimental Technology and Management, 2017, 34(10): 267-268+272.