Public Procurement Audit. Introductory course based on INTOSAI GUID 5280

Public procurement is the process by which the state acquires goods, works and services to achieve its objectives. It is an important sector of the global economy: estimates put the size of the market at between 13% and 20% of global GDP. By its very nature, public procurement touches virtually every area of public life – from education and healthcare to infrastructure, defense and law enforcement.

This introductory course was prepared by the Accounts Chamber of the Russian Federation as Chair of the INTOSAI Working Group on Public Procurement Audit (WGPPA). The course provides a comprehensive understanding of the public procurement system and of the role of audit in ensuring the efficiency, transparency and legality of public spending. It is based on the INTOSAI Guidance for Audits of Public Procurement (GUID 5280) and on the Collection of Cases and Practices in Public Procurement Regulation and Audit. 

The course aims to give participants a systematic understanding of how the public procurement process works, including its principles, the key features of the procurement sector and the stages of the procurement cycle – from planning and tendering to contract execution and subsequent monitoring. The lectures also present the main approaches to public procurement audit, both in terms of assessing compliance with legislation and assessing procurement performance.

Particular attention is given to strategic and process-based approaches to procurement, digital tools, corruption risk assessment and emergency procurement. Participants will learn the main methods for setting audit objectives and criteria, gathering and analysing evidence, drawing conclusions and preparing reports.

The course will be of interest and use to:

• practising auditors and inspectors,
• Supreme Audit Institutions,
• representatives of international organisations,
• anyone interested in public procurement who wishes to gain a deeper understanding of how it is audited.

Speakers:

Alina Prokhvostova, Head, Division for Cooperation with INTOSAI and other International Organizations, Accounts Chamber of the Russian Federation

Vladimir Morozov, Chief Counselor, Division for Cooperation with INTOSAI and other International Organizations, Accounts Chamber of the Russian Federation