THE ROLE OF AUDIT IN ENHANCING THE ECONOMIC EFFICIENCY OF PUBLIC PROCUREMENT

Abstract

This article examines the crucial role of auditing in enhancing the economic efficiency of public procurement processes. Specifically, it explores how audits contribute to the rational use of budgetary funds, reduction of corruption risks, evaluation of the quality and utility of procurement outputs, and implementation of digital technologies. The study also highlights the importance of adapting international best practices to the national context of Uzbekistan. Auditing is assessed not merely as a legal oversight mechanism but as a strategic economic analysis tool that strengthens transparency, accountability, and resource efficiency.