1. 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

2. 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

3. 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
The draft Glossary on public procurement audit was developed
The Public Procurement Audit Practical Guide was developed
The working plan for was fulfilled

4. 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

5. 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)

6. 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

7. 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

8. 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

9. Conclusion
THANK YOU