Implementation of International Public Procurement Audit Standards into National Control Practice
Kozachenko G. V., Pogorelov Y. S., Faizov A. V.

Kozachenko, Ganna V., Pogorelov, Yuriy S., and Faizov, Anatolii V. (2026) “Implementation of International Public Procurement Audit Standards into National Control Practice.” The Problems of Economy 1:65–76.
https://doi.org/10.32983/2222-0712-2026-1-65-76

Section: Economics and national economy management

UDC 336.148:351.712(477):006.3

Abstract:
The aim of the article is to analyze the transformation of the methodology of public procurement audit in Ukraine in the context of cooperation with EU4PFM and the use of guideline GUID 5280. The article substantiates the significance of public procurement as a vital tool of the regulatory function of State management of the national economy. The article notes the special role of the Accounting Chamber in exercising control over public procurement. It is examined that the methodological aspect of public procurement audit is currently in the developmental stage, which involves the active implementation of European standards and the reconsideration of the audit tools. In particular, it refers to guideline GUID 5280 «Manual on Public Procurement Audit» and the methodological recommendations on public procurement audit of the EU4PFM program (Public Financial Management Support Program), which are closely interconnected and serve as a foundation for developing the internal methodological materials of the Accounting Chamber for direct use during inspections. The components of the EU4PFM project have been analyzed, in particular Component 2 «Public Procurement», as well as the EU4PFM methodological recommendations on public procurement audit, which are recommended for use by the Accounting Chamber, the content and purpose of GUID 5280, which is an integral part of the INTOSAI Professional Standards System (IFPP) (which includes ISSAI standards and GUID guidelines). The specifics of evaluating public procurement according to the «triple-E» criteria (economy, efficiency, and effectiveness) have been considered. This guideline not only defines the general principles and approaches to auditing but also serves as a tool for implementing State policy to achieve strategic goals in accordance with national interests, development priorities, and international obligations. The transformation of the public procurement audit methodology in Ukraine has been considered based on the integration of the provisions of GUID 5280 and the EU4PFM project methodological recommendations, aimed at harmonizing Ukraine’s public financial control system with international INTOSAI standards.

Keywords: public procurement, public procurement audit, GUID 5280 instruction, EU4PFM project, Accounting Chamber, methodological recommendations.

Fig.: 4. Tabl.: 2. Bibl.: 52.

Kozachenko Ganna V. – Doctor of Sciences (Economics), Professor, Professor, Department of Economic and Legal Disciplines, National Academy of Internal Affairs (1 Solomianska Square, Kyiv, 03035, Ukraine)
Email: AVKozachenko2016@gmail.com
Pogorelov Yuriy S. – Doctor of Sciences (Economics), Professor, State Auditor, Accounts Chamber of Ukraine (7 M. Kotsiubynskoho Str., Kyiv, 01601, Ukraine)
Email: YSPogorelov@gmail.com
Faizov Anatolii V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Economic and Legal Disciplines, National Academy of Internal Affairs (1 Solomianska Square, Kyiv, 03035, Ukraine)
Email: anatolii_faizov@ukr.net

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