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

Members of the Working Group The membership includes SAI of 17 countries Russia (Chair of the group) Azerbaijan Kazakhstan Slovenia Zambia Portugal Georgia Latvia Belarus China Armenia Kyrgyzstan Republic of South Africa Kuwait Pakistan Serbia Thailand

The results of the Task Force on Public Procurement Audit 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 Public Procurement Audit Practical Guide was developed The working plan for 2014 - 2016 was fulfilled

Definition of categories of INTOSAI professional pronouncements THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION The complex nature of the public procurement process leads to the necessity of a comprehensive approach at the formation of the audit engagement with necessary combination of three types of audits - financial, compliance and performance GUID 6500–6999 Public Procurement Audit Guidance Public Procurement Audit Practical Guide ISSAI 600 – 699 Standard “Public Procurement Audit Principles” Principles of audit General principles for the audit engagements implementation Features of audit engagements Practical implementation of audit engagements Audit methods and tools Features of the practical implementation of SAI ISSAI 100 ISSAI 400 ISSAI 300 ISSAI 200

Sections of the Standard INTRODUCTION 1. PURPOSE AND AUTHORITY OF THE STANDARD FOR PUBLIC PROCUREMENT AUDIT 2. FRAMEWORK OF PUBLIC PROCUREMENT AUDIT (goals and objectives of the audit, main audit domains, the usage of international and national legislation) 3. BASIC ELEMENTS OF PUBLIC PROCUREMENT AUDIT (intended users, audit engagements and a combination of applied types of audit, forms of auditing , methodical approaches to the evaluation of public procurement results)

Sections of the Standard (continued) 4. PRINCIPLES OF PUBLIC PROCUREMENT AUDITING (professional and specific audit principles, audit planning and audit engagements, main stages of audit, audit risks and evidence) 5. FEATURES OF PUBLIC PROCUREMENT AUDIT ENGAGEMENTS (types of audit engagements and audit features, main risks of public procurement, approaches to identification and prevention of corruption, information support, practical approaches to the evaluation public procurement results (economy, efficiency and effectiveness) ) ANNEXES BASIC DEFINITIONS GLOSSARY

Working Group Results The national reports of the members of the Working Group on the experience in carrying out audit in the field of Public Procurement (Kuwait, Pakistan, Serbia, Thailand, Armenia, Portugal) were heard The Terms of Reference and the Working Plan for 2017 – 2019 were approved The Initial assessment to the Standard was submitted The structure of the Standard for Public Procurement Audit was approved As a result: the documents on organization of work of the Working Group were approved; the goals and objectives of its activities were defined; the development of the INTOSAI Standard for public procurement audit was started

Working Plan for the Standard Development The Current Standard (ISSAI) Stages of development Terms 1 Project proposal Аugust 2017 2 Exposure draft May 2018 3 Endorsement version January 2019 4 Final pronouncement July 2019 5 The Current Standard (ISSAI) December 2019

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