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 number and diversity of micro-credential offerings have expanded substantially in recent years, accelerated by the onset of the COVID-19 pandemic. This paper examines how higher education institutions envision the future of micro-credentials and notes current policy developments undertaken...

A diverse range of policies and practices are needed to promote quality assurance and improvement in early childhood education and care (ECEC) provision. These policies and practices need to be comprehensive, cover both structural and process aspects of quality and rely on strong institutions...

This book provides guidance on a whole-of-revenue body approach for managing service demand effectively. It sets out a possible ‘model’ for governance arrangements based on leading revenue body practice – in this case the Australian Taxation Office—that has been examined and is supported...

Que nous apprend la comparaison des taxes et redevances françaises et allemandes ? Les transporteurs paient-ils davantage dans un pays que dans l'autre ? Si tel est le cas, quel effet cette différence a-t-elle sur la rentabilité des transports dans chacun des deux pays ? L'impact d'une hausse...