INTOSAI Working G roup on P ublic P rocurement A udit

1. The Accounts Chamber of the Russian Federation INTOSAI Working Group on Public Procurement Audit (results of the 1st meeting, Lisbon, Portugal) N. A. Bocharova

2. 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

3. Work Results of the Task Force • 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 Practical Guide on public procurement audit was developed The working plan for 2014 - 2016 was fulfilled

4. Work Results of the Working Group • The national reports of the members of the Working Group on the experience of audit in the field of procurement (Kuwait, Pakistan, Serbia, Thailand, Armenia, Portugal) were heard • The Terms of Reference and the Working Plan for 2017 – 2019 were approved • The preliminary assessment of the initiative to develop the Standard was submitted • The Standard structure on public procurement audit was coordinated • As a result: the documents on organization of the work of the Working Group were approved; the tasks of its activities were defined; the development of the INTOSAI Standard on public procurement audit was started

5. Foundations and Principles for the Formation of the Standard Structure • Basis - The Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements(Public Procurement Audit Standard in the classification on the level of INTOSAI Standards) • The structure of the Standard is oriented to the structure of the existing standards of INTOSAI (ISSAI 200-400) • The structure of the Standard involves the specification of general principles and requirements for public procurement audit and the specific features inherent for different jurisdictions

6. ISSAI 100 ISSAI 600 – 699 Public Procurement Audit Standard ISSAI 200 ISSAI 300 ISSAI 400 Principles of audit General principles for the implementation of audit tasks Features of audit tasks Practical Guide on public procurement audit GUID 6500–6999 Guide onpublicprocurementaudit Practical implementation of audit tasks Audit methods and instruments Features of practical implementation of SAI Definition of the Categories of INTOSAI Documents THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION The complex nature of the public procurement process leads to the need for a systematic approach to the formation of an audit task taking into account the necessary combination of three types of audit – financial, compliance and performance

7. Sections of the Standard INTRODUCTION 1. PURPOSES AND STATUS OF THE PUBLIC PROCUREMENT AUDIT STANDARD 2. CONCEPTUAL FRAMEWORK OF PUBLIC PROCUREMENT AUDIT (Goals and tasks of audit, subject areas of audit, use of international and national legislation) 3. BASIC ELEMENTS OF PUBLIC PROCUREMENT AUDIT (interested users, audit tasks and a combination of applied types of audit, forms of audit, methodical approaches to evaluation of the procurement result)

8. Sections of the Standard (continued) 4.PRINCIPLES OF PUBLIC PROCUREMENT AUDIT (professional and special audit principles, audit planning and audit task, main stages of audit, audit risks and evidence) 5. FEATURES OF AUDIT TASKS ON PUBLIC PROCUREMENT AUDIT (types of audit tasks and audit features, risks in procurement, approaches to identifying and preventing corruption, information support, practical approaches to assessing the effectiveness of procurement) ANNEXES BASIC DEFINITIONS GLOSSARY

9. Working Plan for the Standard Development

10. Conclusion THANK YOU