SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience … considered in more detail. It also gives advice as to which documents the auditor is suggested to scrutinise in order to find … evidence. Brief case studies, where available, and checklist questions for the auditor illustrate the main aspects. The Brief …

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking … on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR …). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with …

, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and …

To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate … provides examples and assesses different strategic considerations for ASF’s infrastructure audit organisation and practices …