AUDIT OF PROCUREMENT UNDER NATO STANDARDS

Abstract

The article examines the theoretical and practical aspects of procurement audit in the context of NATO standards. The concept of ‘defence procurement audit’ is defined, along with its place in the internal and external financial control systems of Alliance member states. Key NATO normative documents governing procurement procedures are analyzed: STANAGs, AC/4-D(2003)0001, NSPA directives, and NCI Agency guidelines. The principles of transparency, accountability, competitiveness, and value for money that underpin the NATO audit approach are discussed. The article explores the planning, execution, and documentation of procurement audits in accordance with INTOSAI standards and the practice of Supreme Audit Institutions of member states. A comparative analysis of audit practices in NATO member states — the United States, the United Kingdom, Poland, Estonia, and Lithuania — is conducted. Systemic risks in procurement during armed conflict and possibilities for simplified procedures in emergencies are identified. Pathways for implementing NATO standards into Ukraine’s domestic defence procurement audit practices in the context of Euro-Atlantic integration are outlined. The research demonstrates that effective defence procurement audit requires not only adherence to financial regulations but also a comprehensive risk-based approach aligned with NATO’s interoperability requirements, cyber-security frameworks, and lifecycle cost management principles.