Internal Models of Organizing Internal Audit in Public Procurement in Developed Countries

This article analyzes modern internal models of organizing internal audit in the public procurement system in developed countries from a scientific, theoretical and practical point of view. The study covers the evolution of internal audit in public procurement from a compliance-oriented model to an efficiency, risk-based approach and an integrated management model. Also, based on OECD recommendations, IIA standards and advanced foreign experience, the role of internal audit in procurement processes, its importance in ensuring transparency, accountability, economy and effectiveness are revealed. The article uses literature review, comparative analysis, systematic approach, generalization and scientific abstraction methods. As a result of the study, the main models of organizing internal audit in public procurement were classified and scientific and practical conclusions were developed on their adaptation to the practice of Uzbekistan. The author proposes approaches to improve internal audit in public procurement that serve to identify risks early, strengthen control mechanisms and improve the quality of management decisions.