Subject. This article deals with the issues related to the development of internal control procedures defined on the basis of a risk-based approach in order to minimize risks in procurement activities and improve the effectiveness of the procurement department of a budgetary institution. Objectives. The article aims to study the issues of making a risk-based model of internal control of the customer, namely a budgetary institution, in the field of procurement. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article identifies certain factors constraining the effectiveness of internal control. It describes the risks faced by controllers when verifying the compliance of the customer's activities with the requirements of the Statutory regulations in force in the field of procurement of goods, works, and services. The article proposes a mechanism for the functioning of a risk-oriented model of internal control of the customer, namely a budgetary institution, and it describes the advantages and disadvantages of a risk-based control model. Conclusions. Despite the continuous process of improving the procurement of goods, works, and services, the violations detected by the supervisory authorities are still many. The development and use of a risk-based customer-audit model is an important step towards improving the efficiency of the budget institution.
Keywords: customer audit, risk-based model, internal control, procurement of goods, works, and services, State-financed entity
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