SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience …

This report looks at efforts by Portugal’s Court of Auditors (Tribunal de Contas, TdC) to make better use of data and …’s audit selection process and increase the effectiveness and efficiency of the public procurement system. The report provides …

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 …

Audits entities have limited resources and should ensure that their multi-year performance audit plan is effective … public administration. Audit entities can take a number of factors into account when they select audit topics for inclusion … in their audit plans. This paper discusses and provides a brief overview of some examples and better practices for using …

International Sludge Academy, aimed at promoting the integration of sludge audit methodologies into public governance and service …