Gadzhiev N.G.doctor of economic sciences, professor, pro-rector on economy and finances, GOU VPO “Dagestan State University” nazirhan55@mail.ru
Akhmedov A.Z.candidate of economic sciences, associate professor, head of department of internal audit, GOU VPO “Dagestan State University”
Kurbanov M.M.auditor of LLC “Auditor company “Shchit” ;
System of purchases of state high school is a complex business process mistakes and ineffective management decisions in which may negatively influence principal activity f high school and result in serious sanctions on the part of controlling units. Analysis of practice of purchases of a modern high school revealed essential problems solution of which is joined with a row of methodological difficulties. For the purpose of their successful solution by authors it is suggested to use functional instrument of internal audit.
Keywords: audit, establishment, study, state, purchases, system, provision, business process, management, decision, sanctions, problem, activity, control
