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Audit of Procurement

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Abstract

SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to which documents the auditor is suggested to scrutinise in order to find evidence. Brief case studies, where available, and checklist questions for the auditor illustrate the main aspects. The Brief mainly concentrates on individual procurement procedures but concessions and public-private partnerships are also touched on at the end of the Brief.

Suggested Citation

  • Oecd, 2013. "Audit of Procurement," SIGMA Public Procurement Briefs 28, OECD Publishing.
    • Handle: RePEc:oec:govaag:28-en
    DOI: 10.1787/5js4vmnd3g9x-en
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    Cited by:

    1. Nwamgbebu Obinna P. & Oketa Chiamaka E. & Agba Chukwuka C. & Cynthia O. Nwambe, 2019. "Effect of Value for Money Auditing on Cost of Governance in Nigeria: Evidence from Local Government Councils in Ebonyi State, Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 170-178, January.
    2. Roman Vavrek & Jiří Bečica, 2020. "Efficiency Evaluation of Cultural Services in the Czech Republic via Multi-Criteria Decision Analysis," Sustainability, MDPI, vol. 12(8), pages 1-17, April.
    3. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    4. Domino, Madeline A. & Schrag, Daniel & Webinger, Mariah & Troy, Carmelita, 2021. "Linking data analytics to real-world business issues: The power of the pivot table," Journal of Accounting Education, Elsevier, vol. 57(C).
    5. Michael Chasukwa & Dan Banik, 2019. "Bypassing Government: Aid Effectiveness and Malawi’s Local Development Fund," Politics and Governance, Cogitatio Press, vol. 7(2), pages 103-116.
    6. Štrangfeldová Jana & Štefanišinová Nikola, 2020. "Value for Money in Organizations Providing Public Education Services and How to Measure It," Naše gospodarstvo/Our economy, Sciendo, vol. 66(2), pages 62-70, June.
    7. Janvrin, Diane J. & Weidenmier Watson, Marcia, 2017. "“Big Data”: A new twist to accounting," Journal of Accounting Education, Elsevier, vol. 38(C), pages 3-8.

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