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. Work Results of the Task Force
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 Practical Guide on public procurement audit was developed
The working plan for was fulfilled

4. Work Results of the Working Group
The national reports of the members of the Working Group on the experience of audit in the field of procurement (Kuwait, Pakistan, Serbia, Thailand, Armenia, Portugal) were heard
The Terms of Reference and the Working Plan for 2017 – 2019 were approved
The preliminary assessment of the initiative to develop the Standard was submitted
The Standard structure on public procurement audit was coordinated
As a result: the documents on organization of the work of the Working Group were approved; the tasks of its activities were defined; the development of the INTOSAI Standard on public procurement audit was started

5. Foundations and Principles for the Formation of the Standard Structure
Basis - The Strategic Development Plan for the INTOSAI Framework of Professional Pronouncements (Public Procurement Audit Standard in the classification on the level of INTOSAI Standards)
The structure of the Standard is oriented to the structure of the existing standards of INTOSAI (ISSAI )
The structure of the Standard involves the specification of general principles and requirements for public procurement audit and the specific features inherent for different jurisdictions

6. Definition of the Categories of INTOSAI Documents
THE ACCOUNTS CHAMBER OF THE RUSSIAN FEDERATION
The complex nature of the public procurement process leads to the need for a systematic approach to the formation of an audit task taking into account the necessary combination of three types of audit – financial, compliance and performance
GUID 6500–6999
Guide
on public procurement audit
Practical Guide
ISSAI 600 – 699
Public Procurement Audit Standard
Principles of audit
General principles for the implementation of audit tasks
Features of audit tasks
Practical implementation of audit tasks
Audit methods and instruments
Features of practical implementation of SAI
ISSAI 100
ISSAI 400
ISSAI 300
ISSAI 200

7. Sections of the Standard
INTRODUCTION
1. PURPOSES AND STATUS OF THE PUBLIC PROCUREMENT AUDIT STANDARD
2. CONCEPTUAL FRAMEWORK OF PUBLIC PROCUREMENT AUDIT
(Goals and tasks of audit, subject areas of audit, use of international and national legislation)
3. BASIC ELEMENTS OF PUBLIC PROCUREMENT AUDIT
(interested users, audit tasks and a combination of applied types of audit, forms of audit, methodical approaches to evaluation of the procurement result)

8. Sections of the Standard (continued)
4. PRINCIPLES OF PUBLIC PROCUREMENT AUDIT
(professional and special audit principles, audit planning and audit task, main stages of audit, audit risks and evidence)
5. FEATURES OF AUDIT TASKS ON PUBLIC PROCUREMENT AUDIT
(types of audit tasks and audit features, risks in procurement, approaches to identifying and preventing corruption, information support, practical approaches to assessing the effectiveness of procurement)
ANNEXES
BASIC DEFINITIONS
GLOSSARY

9. Working Plan for the Standard Development

10. Conclusion
THANK YOU