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Practice Guide: Auditing Procurement in the Public Sector – Recommended Guidance
This practice guide will help auditors understand public procurement, improve existing procurement processes, and offer advisory services that help organizations plan new procurements.Within the public sector, procurement is a huge expense funded with taxpayer dollars. Internal audit can provide assurance on the effectiveness of an organization’s plans and programs to procure goods and services with efficient practices.
This practice guide helps auditors:
- Compare differing methods of public sector procurement.
- Examine several approaches and their benefits to auditing procurement.
- Identify contemporary, relevant procurement tools and techniques.
- Understand the impact of poor procurement on the entity/agency.