Algorithm for Integrating Control and Analytical Procedures into the Public Procurement System

Relevance. The relevance of the study is determined by the fact that, in the context of the digitalization of the public procurement system, control can no longer be viewed as an external function performed primarily after the completion of a competitive procedure or contract execution. The purpose of the article is to substantiate an algorithm for integrating control and analytical procedures into the public procurement system, thereby ensuring early detection of deviations, adaptation of control mechanisms to the sector-specific characteristics of procurement, and compliance with information security requirements for data acquisition, storage, transfer, and processing. Methodology. The research methodology is based on systemic, process-based, institutional, and risk-oriented approaches. The study demonstrates that sectorspecific adaptation within the proposed algorithm should not involve repeated descriptions of industries but rather the configuration of parameters, including weights, triggers, acceptable deviation thresholds, and data access modes. Indicators for assessing the maturity level of integrating control analytics into the procurement process are substantiated. The conclusion is drawn that the effectiveness of the algorithm depends not only on the quality of analytical models but also on the degree of data connectivity, organizational coordination among stakeholders, and the integration of information security mechanisms into each stage of the algorithm. The practical significance of the study lies in the proposed sevenstage algorithm model, which includes data normalization, procurement classification, calculation of an integrated risk profile, selection of control depth, implementation of specialized analytical scenarios, managerial interpretation of results, and a system learning loop.

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Publication Details

Journal
Accounting Analysis Auditing
Published
2026-10-27
DOI
https://doi.org/10.26794/2408-9303-2026-13-5-31-37
Primary Topic
Public Procurement and Policy
Type
article
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article

Algorithm for Integrating Control and Analytical Procedures into the Public Procurement System

Olga Petrova
Accounting Analysis Auditing
Public Procurement and Policy
article

Algorithm for Integrating Control and Analytical Procedures into the Public Procurement System

Olga Petrova
article en

Abstract

Relevance. The relevance of the study is determined by the fact that, in the context of the digitalization of the public procurement system, control can no longer be viewed as an external function performed primarily after the completion of a competitive procedure or contract execution. The purpose of the article is to substantiate an algorithm for integrating control and analytical procedures into the public procurement system, thereby ensuring early detection of deviations, adaptation of control mechanisms to the sector-specific characteristics of procurement, and compliance with information security requirements for data acquisition, storage, transfer, and processing. Methodology. The research methodology is based on systemic, process-based, institutional, and risk-oriented approaches. The study demonstrates that sectorspecific adaptation within the proposed algorithm should not involve repeated descriptions of industries but rather the configuration of parameters, including weights, triggers, acceptable deviation thresholds, and data access modes. Indicators for assessing the maturity level of integrating control analytics into the procurement process are substantiated. The conclusion is drawn that the effectiveness of the algorithm depends not only on the quality of analytical models but also on the degree of data connectivity, organizational coordination among stakeholders, and the integration of information security mechanisms into each stage of the algorithm. The practical significance of the study lies in the proposed sevenstage algorithm model, which includes data normalization, procurement classification, calculation of an integrated risk profile, selection of control depth, implementation of specialized analytical scenarios, managerial interpretation of results, and a system learning loop.

Accounting Analysis AuditingVol. 13(5)
Financial University (RU)
Openalex Percentile: Top 8%
Public Procurement and Policy
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Algorithm for Integrating Control and Analytical Procedures into the Public Procurement System — Olga Petrova · Accounting Analysis Auditing (2026) | TGRS Research Map | TGRS