Open AccessIMPLEMENTATION OF THE RESPONSIBILITY PRINCIPLE IN THE SYSTEM OF FINANCIAL CONTROL OF PUBLIC PROCUREMENT
Author(s) -
Iryna Drozd,
Mariia Pysmenna,
Nataliia Pohribna
Publication year - 2018
Publication title -
naukovij vìsnik polìssâ
Language(s) - English
Resource type - Journals
eISSN - 2412-2394
pISSN - 2410-9576
DOI - 10.25140/2410-9576-2018-2-2(14)-78-82
Subject(s) - procurement , control (management) , business , process (computing) , order (exchange) , work (physics) , accounting , field (mathematics) , finance , risk analysis (engineering) , economics , marketing , computer science , engineering , management , mechanical engineering , mathematics , pure mathematics , operating system
Urgency of the research. Ensuring the proper level of controllability of procurement contributes to effective action of legislated procedures of financial control, and increases the level of responsibility of participants of the public procurement process. Target setting. Putting forward the provisions of international standards ISSAI, which provide for the implementation of results of financial control in society, is the relevant issue of increasing the effectiveness of control measures.Actual scientific researches and issues analysis. Evolution of the views of scientists on the tasks of financial control in the field of procurement creates the framework for its further development in terms of increasing effectiveness.Uninvestigated parts of general matters defining. The study of the instruments for control actions to assess the implementation of the principle of responsibility in the field of procurement requires theoretical and practical justification.The research objective. The article aims to develop instruments for financial control of public procurement in order to implement the principle of responsibility in this area in accordance with the international standards of financial control ISSAI.The statement of basic materials. On the basis of the implementation of the ISSAI standards, the instruments for control actions to verify compliance with the principle of responsibility under the public procurement is proposed. Assessment of compliance with procurement criteria will provide evidence for substantiated findings and the effectiveness of control measures.Conclusions. As a result of the study, it was concluded that the combination of ISSAI norms and public procurement criteria at the level of financial control instruments will ensure its effectiveness.