Typical Errors and Violations in the Field of Acceptance of Goods (Works, Services) in the Public Procurement System Identified As a Result of Audits and Audits

Gadzhiev Nazirhan; Konovalenko Sergey; Kiseleva O. V.; Skripkina O.

doi:doi:10.12737/1998-0701-2023-9-1-27-33

Typical Errors and Violations in the Field of Acceptance of Goods (Works, Services) in the Public Procurement System Identified As a Result of Audits and Audits

Submit manuscript

To cite

Citations:

TYPICAL ERRORS AND VIOLATIONS IN THE FIELD OF ACCEPTANCE OF GOODS (WORKS, SERVICES) IN THE PUBLIC PROCUREMENT SYSTEM IDENTIFIED AS A RESULT OF AUDITS AND AUDITS

Journal: AUDITOR Volume 9 № 1 , 2023

Rubrics: INTERNAL AUDIT. INTERNAL CONTROL

UDK 346.548 Регулирование некоторых особых аспектов рыночных отношений: защиты потребителей, народного здоровья, безопасности

Gadzhiev Nazirhan ¹

Konovalenko Sergey ²

Kiseleva O. V. ³

Skripkina O. ⁴

Author and publication information

Authors:

1. Dagestan State University (Department of Economic Security, Analysis and Audit, Head of the Department)

Russian Federation

2. Ryazan branch of Moscow State University Russian Ministry of Internal Affairs (Department of Economic Security, Professor)

Ryazan', Orel, Russian Federation

3. Ryazan State Radio Engineering University (Department of Economic Security, Analysis and Accounting, Professor)

Russian Federation

4. Ryazan State Radio Engineering University (Department of Economic Security, Analysis and Accounting, Associate Professor)

Kolomna Institute of the Moscow Polytechnic University (Department of Economics and Industrial Management, Head of the Department)

Russian Federation

Type:

Article

DOI:

https://doi.org/10.12737/1998-0701-2023-9-1-27-33

Pages:

from 27 to 33

Status:

Published

Received:

21.11.2022

Accepted:

28.03.2023

Published:

28.03.2023

Subject area:

Language:

Russian

Keywords:

damage, typical mistakes and violations, public procurement

Abstract and keywords

Abstract (English):
In the article, the authors analyze the main violations in the acceptance of goods, works, services identified by the control and audit bodies of the Ministry of Internal Aff airs of Russia as a result of departmental financial control, give recommendations for improving the acceptance process in order to prevent errors and violations of the law in the field of public procurement to ensure state and municipal needs.

Keywords:
damage, typical mistakes and violations, public procurement

References

1. Gadzhiev N.G. Ekspertno-revizionnaya deyatel'nost' kak faktor obespecheniya bezopasnosti ekonomiki // Finansovaya ekonomika. - 2018. - № 6 (ch. 13). - S. 1547-1550.

2. Gadzhiev N.G. Vedomstvennyy kontrol' zakupochnyh processov kak instrument obespecheniya ekonomicheskoy bezopasnosti byudzhetnyh uchrezhdeniy / N.G. Gadzhiev, M.N. Gadzhiev // Vestnik AGTU. 2018. - № 4. - S. 17-25.

3. Gadzhiev N.G. Osnovnye aspekty organizacii deyatel'nosti kontrol'no-schetnyh organov ros-siyskoy federacii na regional'nom urovne / N.G. Gadzhiev, S. A. Konovalenko // Vestnik Astrahan-skogo gosudarstvennogo tehnicheskogo universiteta, Ekonomika. - 2019. - № 4. - S. 94-103.

4. Gadzhiev N.G. Revizionnye i ekspertno-analiticheskie metody vyyavleniya narusheniy v uchete i ot-chetnosti organizaciy: uchebnoe posobie / N.G. Gadzhiev, S.A. Konovalenko. -M.: INFRA-M, 2022. - 218 s.

5. Gadzhiev N.G. Ekonomicheskaya informaciya - baza dlya osuschestvleniya kontrolya. Metodika i teh-nika proverki uchetnoy dokumentacii/ N.G. Gadzhiev, O.V. Skripkina, S.A. Konovalenko, O.V. Kiseleva // Ekonomika i predprinimatel'stvo. - 2020. - № 3 (116). - S. 1165-1171.

6. Gadzhiev N.G. Tipichnye oshibki i narusheniya v buhgalterskom uchete i otchetnosti: uchebnoe po-sobie /N.G. Gadzhiev, Konovalenko S.A. - Mahachkala: Izdatel'stvo DGU, 2021. - 246 s.

7. Gadzhiev N.G. Tipichnye oshibki i narusheniya, vyyavlyaemye v hode kontrol'no-revizionnyh proverok finansovo-hozyaystvennoy deyatel'nosti obrazovatel'nyh uchrezhdeniy/ N.G. Gadzhiev, S.A. Konovalenko, M.N. Trofimov// Vestnik Dagestanskogo gosudarstvennogo universiteta, Seriya 3: Obschestvennye nauki. - 2021. - T. 36. - № 1. - S. 7-13.

8. Kontrol' i reviziya: uchebnik / pod obsch. red. d-ra ekon. nauk, prof. N.G. Gadzhieva. - M.: INFRA-M, 2023. - 607 s. - (Vysshee obrazovanie: Specialitet). - DOIhttps://doi.org/10.12737/1226553.

9. Konovalenko S.A. Analiz vyyavlyaemyh oshibok i narusheniy v pervichnyh uchetnyh dokumentah byudzhetnyh i kazennyh uchrezhdeniy / S.A. Konovalenko, G.I. Harada // Ekonomika i predprinimatel'-stvo. - 2018. - № 10 (99). - S. 1134-1137.

10. Mel'nikov V.V. Gosudarstvennye i municipal'nye zakupki: uchebnoe posobie. Chast' 2: Gosu-darstvennye zakupki i ekonomicheskaya politika. -M.: INFRA-M, 2022. - 169 s.

11. Obzor osnovnyh narusheniy v finansovo-hozyaystvennoy deyatel'nosti organov, organizaciy i podrazdeleniy sistemy MVD Rossii, vyyavlennyh reviziyami i proverkami KRU MVD Rossii v 2021 godu ot 30.03.2022. - № 1/3193.

Submit manuscript

To cite

Citations:

Confirmation

Регистрация