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...

This report uses a standard gravity setup to analyse the determinants of e-commerce, using data on online credit card payments by private Spanish customers of the multinational bank BBVA. The results show that the gravity model applies well to credit card payments, explaining up to 95% of the...

This report explores the potential role of data and data analytics for the creation of significant competitive advantage and for the formation of knowledge-based capital. Five sectors are discussed in this report as areas in which the use of data can stimulate innovation and productivity growth....

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing...

This report summarises key findings, challenges and considerations for improvement based on interactions with the Moroccan Court of Accounts (MCA) and key external stakeholders, including auditees, the Parliament, internal audit bodies and representatives of the private sector and civil society....

"This report focuses on digital data and analytics and their effects on innovation, growth and well-being. It aims to improve the evidence bases on the role of data-driven innovation (DDI) in boosting productivity growth and contributing to well-being. It also offers policy guidance for...

Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a...

This report examines how big data from mobile phones and other sources can help to forecast travel demand. It identifies the strengths and potential use-cases for big data in transport modelling and mobility analysis. It also examines potential biases, commercial sensitivities and threats to...