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This document presents the results of the 1st meeting of the INTOSAI Working Group on Public Procurement Audit, including the research of international experience, implementation of pilot projects, and the development of practical guides and a glossary.
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The Accounts Chamber of the Russian Federation INTOSAI Working Group on Public Procurement Audit (results of the 1st meeting, Lisbon, Portugal) N. A. Bocharova
MembersoftheWorkingGroup ThemembershipincludesSAI of 17 countries Russia (Chairofthegroup) Slovenia Azerbaijan Kazakhstan Zambia Portugal Georgia Belarus Latvia China Kyrgyzstan Armenia Republic of South Africa Pakistan Thailand Kuwait Serbia
The results of the Task Force on Public Procurement Audit • The international experience and methodological basis of the audit in the field of public procurement were researched • Pilot projects on public procurement audit were implemented • The platform for information exchange was created http://intosai.portalkso.ru • The draft Glossary on public procurement audit was developed • The Public Procurement Audit Practical Guide was developed The working plan for 2014 - 2016 was fulfilled
ISSAI 100 ISSAI 600 – 699 Standard “Public Procurement Audit Principles” ISSAI 200 ISSAI 300 ISSAI 400 Principles of audit General principles for the audit engagements implementation Features of audit engagements Public Procurement Audit Practical Guide GUID 6500–6999 Public Procurement Audit Guidance Practical implementation of audit engagements Audit methods and tools Features of the practical implementation of SAI Definition of categories of INTOSAI professional pronouncements THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION The complex nature of the public procurement process leads to the necessity of a comprehensive approach at the formation of the audit engagement with necessary combination of three types of audits - financial, compliance and performance
Sections of the Standard INTRODUCTION 1.PURPOSE AND AUTHORITY OF THE STANDARD FOR PUBLIC PROCUREMENT AUDIT 2. FRAMEWORK OF PUBLIC PROCUREMENT AUDIT (goals and objectives of the audit, main audit domains, the usage of international and national legislation) 3. BASIC ELEMENTS OF PUBLIC PROCUREMENT AUDIT (intended users, audit engagements and a combination of applied types of audit, forms of auditing , methodical approaches to the evaluation of public procurement results)
Sections of the Standard (continued) 4.PRINCIPLES OF PUBLIC PROCUREMENT AUDITING (professional and specific audit principles, audit planning and audit engagements, main stages of audit, audit risks and evidence) 5.FEATURES OF PUBLIC PROCUREMENT AUDIT ENGAGEMENTS (types of audit engagements and audit features, main risks of public procurement, approaches to identification and prevention of corruption, information support, practical approaches to the evaluation public procurement results (economy, efficiency and effectiveness)) ANNEXES BASIC DEFINITIONS GLOSSARY
Working Group Results • The national reports of the members of the Working Group on the experience in carrying out audit in the field of Public Procurement (Kuwait, Pakistan, Serbia, Thailand, Armenia, Portugal) were heard • The Terms of Reference and the Working Plan for 2017 – 2019 were approved • The Initial assessment to the Standard was submitted • The structure of the Standard for Public Procurement Auditwas approved • As a result: the documents on organization of work of the Working Group were approved; the goals and objectives of its activities were defined; the development of the INTOSAI Standard for public procurement audit was started
Conclusion THANK YOU
