SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to...

The OECD’s dataset on socio-demographic information accompanying the distributional information presents socio-demographic characteristics of the individuals and households included in the various household groups as distinguished in the dataset on distributional information on household...

The breakdown of transactions and positions by counterpart sector enriches the information as included in the financial accounts and balance sheets by providing insight into the relationships between institutional sectors within an economy as well as between residents and non-residents. For a...