Internal Control of the Procurement Process in the Framework of Information Technology
https://doi.org/10.26794/2408-9303-2025-12-5-75-91
Abstract
Subject. The procurement of goods constitutes a key component in the logistics chain of any enterprise. The efficiency of procurement activities contributes to business competitiveness, cost reduction, and improvement of product quality. Consequently, in the context of digital technology it requires from Russian enterprises to place considerable emphasis on the internal control of procurement processes as part of business development, the organisation of interaction among various entities, and control of corresponding activities. The objective of this study is to develop methodological tools for effective internal control of the procurement activities and to provide recommendations for enhancing the quality of procurement operations. The given research applies the following methods: analysis, statistics, induction, and professional judgement. As to the practical significance, the findings have practical application related to the potential implementation throughout the enterprises of various profiles and scales, thereby contributing to enhanced competitiveness and reduction of financial losses.
Results. The given research reveals insufficient transparency in procurement practices in many Russian enterprises and proposes instruments for risk management in this area, based on modern information technologies and standardised procedures.
About the Author
L. V. Kashirskaya
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Liudmila V. Kashirskaya — Dr. Sci. (Econ.), Assoc. Prof., Prof. of the Audit and Corporate Reporting Department of the Faculty of Taxes, Audit and Business Analysis.
Moscow
References
1. Berdnikov D.V. Purchases as a tool of implementing state policy. Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G.V. Plekhanova = Vestnik of the Plekhanov Russian University of Economics. 2023;20(5):134–144. (In Russ.). DOI: 10.21686/2413–2829–2023–134–144
2. Stolyarova N.A. International experience in organizing public procurement. Na strazhe ekonomiki = On guard of the economy. 2023;3(26):103–111. (In Russ.). DOI: 10.36511/2588–0071–2023–3–103–111
3. Pakhomova L. M. Digitalization of contractual relations: First results and legal gaps. Pravo i tsifrovaya ekonomika = Law and digital economy. 2022;4(18):5–15. (In Russ.). DOI: 10.17803/2618–8198.2022.18.4.005–015
4. Bakin M.V. Experience of implementation and development prospects of state information systems. Tsifrovaya ekonomika = Digital economy. 2023;5(26):68–79. (In Russ.). DOI: 10.34706/DE-2023–05–08
5. Lylov A. S., Nikolaeva A. G. Digital procurement in the public sector. Mir Innovatsiy = World of Innovations. 2024;3(30):39–42. (In Russ.).
6. Kashirskaya L. V. The role of an accountant in an artificial intelligence environment. Problemy ekonomiki i yuridicheskoj praktiki = Economic Problems and Legal Practice. 2025;(3):261–268. (In Russ.). DOI: 10.33693/2541–8025–2025–21–3–261–268
7. Kiselev D.A. Digitalization of public (municipal) procurement as a tool for improving governance efficiency in the Russian Federation. Chelovek. Sotsium. Obshchestvo = Man. Society. Society. 2025;(S 1):194–200. (In Russ.).
8. Saakyan G. G. External financial control of public procurement: Concept and structure. Moya professional’naya kar’yera = My professional career. 2020;1(16):162–164. (In Russ.).
9. Taminova K. R., Ovsipyan M. V. Trends in the development of the state pro curement system in modern conditions. Vestnik fakul’teta upravleniya SPbGEU = Bulletin of the Faculty of Management of Saint-Petersburg State University of Economics. 2024;(17):74–79. (In Russ.).
10. Solovykh A.V. Formation of the internal control system of the business process “procurement” in the organization. Mezhdunarodnyy zhurnal gumanitarnykh i yestestvennykh nauk = International Journal of Humanities and Natural Sciences. 2023;5–3(80):196–199. (In Russ.). DOI: 10.24412/2500–1000–2023–5–3–196–199
11. Murzaibraimov N. B., Bakirov S. Legal regulation of procurement of goods for public needs: Comparative legal aspect. Vestnik Oshskogo gosudarstvennogo universiteta. Pravo = Bulletin of Osh State University. Law, 2024;1(4):57–62. (In Russ.). DOI: 10.52754/16948661_2024_1(4)_9
12. Chishko P.V., Shur K. A., Lifanovskaya O.V. Risks of procurement and sales business processes: classification and minimization methods. Vestnik yevraziyskoy nauki = Bulletin of Eurasian Science. URL: https://esj.today/PDF/90ECVN225.pdf (In Russ.).
13. Egorova L. I., Trofimovskaya A.V., Fatin M.V. Financial risks as an object of management in procurement. Ekonomika i predprinimatel’stvo = Economy and entrepreneurship. 2020;12(125):1012–1015. (In Russ.).
14. Erokhin V. A. Procurement: Economic mechanism and features of industry functioning. Uchet i statistika = Accounting and Statistics. 2025;1(22):52–59. (In Russ.). DOI: 10.54220/1994–0874.2025.26.66.001
15. Korobeynikova L. S., Popova N.V. Methods of internal control over the procurement of goods, works, and services of a healthcare institution. Sovremennaya ekonomik: problemy i resheniya = Modern Economics: Problems and Solutions. 2023;(12):131–145. (In Russ.). DOI: 10.17308/meps/2078–9017/2023/0/131–145
Review
For citations:
Kashirskaya L.V. Internal Control of the Procurement Process in the Framework of Information Technology. Accounting. Analysis. Auditing. 2025;12(5):75-91. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-5-75-91
Views:
12
.png)
.png)
Email this article 
