Auditing for probity in procurement 3 .pdf



Nom original: Auditing for probity in procurement 3.pdfTitre: UN RIAS presentation 30 AugAuteur: Ivan Foo

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Focus of Public Procurement
Needs and requirements as presented are
accepted and not challenged
what about?
Critically considering
requirements and options,
documenting the analysis and
basis for decision for scrutiny
and approval

Focus of Public Procurement
No strategy or if there is, strategy based on
standard templates and without adequate
supporting evidence
what about?
Strategy based on explicitly
addressing stakeholders needs,
market analysis, risks (incl mkt and
probity), procurement
approaches, expected results

Focus of Public Procurement
RISK ≈ Estimated value
managed according to different thresholds
what about?
Other aspects of risks e.g. inherent
risks in supply mkts, in nature of
goods/services, in needs/issues of
stakeholders, operational, probity

Focus of Public Procurement
Planning = process schedulling, plan to
comply, little front loading
what about?
Explicitly identifying and
managing procurement strategy

Focus of Public Procurement
Value for Money is achieved in the compliant
sourcing, evaluation and contract award,
lowest combined score or price
what about?
Whole of life cost, fit for purpose
& sufficient for rqmts, economic,
social & environ benefits in
support of strategic objectives,
fostering competitive environ

Expectations of Audit
Can audit be expected to detect probity
irregularities for e.g. in the 2 mentioned case
studies?

If so, what more needs to be done to enable
auditors to identify such irregularities?

Audit
Internal
Controls

Performance
issues –
efficient?

Main focus on
compliance
Best
offer?

Final $ =
Contract $ ?

Delivered
as
expected?

Internal Controls
Audit
s Generic Specifications
s Appropriate approach
to market – RFQ, RFP
s Adequately wide
solicitation
s Pre-determined
evaluation criteria
s Confidential receipt of
tenders

s Formal evaluation agst
set criteria
s Justification of selection
s Avoidance of splitting
orders
s Payment on delivery
per contract
s Delegation of authority
s Segregation of Duties


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