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RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

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Liburkina L. M.

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Corruption and Integrity Risks in Public Procurement in Ukraine
Kozachenko G. V., Pogorelov Y. S., Faizov A. V.

Kozachenko, Ganna V., Pogorelov, Yuriy S., and Faizov, Anatolii V. (2026) “Corruption and Integrity Risks in Public Procurement in Ukraine.” Business Inform 5:80–90.
https://doi.org/10.32983/2222-4459-2026-5-80-90

Section: Mechanisms of Regulation of the Economy

Article is written in Ukrainian
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UDC 351.712:343.352(477)

Abstract:
The article is devoted to the study of corruption and integrity risks within the system of State financial control over public procurement in Ukraine. Based on the analysis of the INTOSAI international standard – GUID 5280 "Guidance on Auditing Public Procurement" – the study substantiates the necessity of a transition from the traditional punitive auditing approach to a proactive, risk-oriented model of ensuring institutional integrity. The aim of the article is to provide a terminological distinction between the concepts of «corruption risk» and «integrity risk» in the field of domestic public procurement, and to analyze the outcomes of their operationalization. To achieve the set objective and solve the research tasks, a complex of methods was applied, including comparative, systemic-structural, and content analysis, as well as document study and the operationalization of concepts. As a result of the study, a clear distinction is made between the categories of «corruption risk» (viewed as a specific criminal act) and «integrity risk» (interpreted as a category of ethical deviations and managerial inefficiency), both of which currently lack a universal legal definition in national legislation. The structure of Appendix 1 and Appendix 9 to GUID 5280 is analyzed in detail, highlighting a step-by-step risk matrix and a system of empirical indicators of abuse, known as Red Flags, across all stages of the procurement process. It is demonstrated that the pre-tendering stage (planning and needs assessment) is the most critical and least transparent phase of the entire cycle, as weak control efficiency at this initial stage cannot be compensated for in subsequent phases. The research findings presented in the article have practical value and are recommended for use by internal compliance departments and authorized officers of state contracting authorities to develop local anti-corruption programs and preventive risk maps prior to the launch of tenders.

Keywords: public procurement; public procurement audit; GUID 5280 guidance; anti-corruption; corruption risk; integrity risk.

Tabl.: 2. Bibl.: 22.

Kozachenko Ganna V. – Doctor of Sciences (Economics), Professor, Professor, Department of Economic and Legal Disciplines, National Academy of Internal Affairs (1 Solomianska Square, Kyiv, 03035, Ukraine)
Email: [email protected]
Pogorelov Yuriy S. – Doctor of Sciences (Economics), Professor, State Auditor, Accounts Chamber of Ukraine (7 M. Kotsiubynskoho Str., Kyiv, 01601, Ukraine)
Email: [email protected]
Faizov Anatolii V. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Economic and Legal Disciplines, National Academy of Internal Affairs (1 Solomianska Square, Kyiv, 03035, Ukraine)
Email: [email protected]

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