METHODOLOGICAL APPROACHES TO ASSESSING COMPLIANCE WITH LEGISLATION, INTERNAL REGULATIONS AND INTERNATIONAL INTERNAL AUDIT STANDARDS IN THE PUBLIC PROCUREMENT PROCESS

This article examines methodological approaches to assessing compliance with legislation, internal regulations, and international audit standards in the public procurement process. The study argues that compliance assessment in procurement should not be limited to formal legal verification, but should be based on an integrated framework combining statutory norms, institutional procedures, and professional audit principles. The article analyzes normative-legal, internal regulatory, standards-based, process-based, risk-based, quality-oriented, and data-driven approaches to procurement compliance assessment. Particular attention is given to the methodological role of procurement cycle analysis, internal control procedures, risk indicators, quality assurance mechanisms, and continuous digital monitoring. The findings show that the most effective compliance assessment model is one that links legal conformity, internal organizational discipline, and international auditing requirements into a single evaluative system. It is concluded that such an integrated methodological approach strengthens transparency, accountability, and audit reliability in public procurement, improves the preventive function of internal audit, and contributes to the lawful, efficient, and well-documented use of public funds.