Riskis a part of everyday life, be it related to life or business decisions, every decision leads to possible achievements but also to possible risks. But as much as they are prepared for this risk, one fact is known, and that is that people want to reduce the possibility of negative outcomes in everything. In a business environment, such risk diminishes the existence of an audit. Audit creates a relationship of trust in business with partners, clients, creditors, investors, etc. That is, whatever the link between certain companies, audit as part of the overall system and as an independent and professional body, provides a realistic picture of the state of the company. Furthermore, the paper is based on the procurement -related audit process, while the introductory part of the paper is explained through the general structure of the audit and its types, legal frameworks ands tandards.