Audit of the universal procurement of budget users

Abstract

Despite the significant results achieved by the State Audit Institution (DRI) in determining the regularity of operations and the truthfulness of financial accounts of budget users, the audit of purity was given much less attention, which points to the necessary need to approach the development of the methodology of this discipline, as well as the technique in its applications. This annex is an attempt to apply the technique to find hidden knowledge-implied knowledge (Data mining-DM) in the procedure of public procurement review and to illustrate the importance of developing techniques for assessing the purpose of the used budget funds in the case of public procurement.

Keywords

• public procurement
• revision of expediency
• data mining