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T. Melikhova, Сandidate of Economic Sciences, associate professor, Head of the Department of Accounting, Analysis, Taxation and Audit, of the Zaporozhye State Engineering Academy N. Chakalova, Assistant of the Department of Accounting, Analysis, Taxation and Audit of the Zaporozhye State Engineering Academy A. Kuliek, Master student of the department of accounting, analysis, taxation and audit of the Zaporozhye State Academy of Engineering

ІMPROVING THE METHODOLOGY OF INTERNAL AUDIT OF SETTLEMENTS WITH CUSTOMERS IN ORDER TO PREVENT BREACHES OF TENDER PROCUREMENT