Strengthening Internal Control Systems to Prevent Corruption in Public Procurement

Abstract

This study aims to assess the effectiveness of internal control systems in preventing corruption within public procurement and to identify the challenges and limitations encountered in their application. Using a literature review method, the research systematically examines findings from previous studies, policy documents, and audit reports relevant to procurement practices in the public sector. The analysis reveals that, while internal control frameworks are generally adequate, their effectiveness is frequently undermined by insufficient understanding of procedures, inadequate training of personnel, and instances of collusion between officials and suppliers. Furthermore, the reviewed literature indicates that promoting transparency and adopting technological solutions, such as e-government platforms, significantly enhance accountability and strengthen control mechanisms. The study concludes that beyond technical improvements, a cultural transformation that emphasizes ethics, professionalism, and integrity is essential for improving the reliability of internal controls. By integrating strong organizational values with systematic oversight, internal control systems can more effectively deter corruption and support good governance in public procurement.