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 purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and...

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...

The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of...

To support Mexico’s supreme audit institution, the ASF (Auditoría Superior de la Federación), in fulfilling its mandate, this report analyses good practices in OECD countries for incorporating governance issues into public works audits. It provides examples and assesses different strategic...

Audits entities have limited resources and should ensure that their multi-year performance audit plan is effective, will address the key risks that could hinder the government’s ability to achieve its objectives and will lead to improved public administration. Audit entities can take a number...

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....

Governments worldwide are increasingly adopting behavioural science methodologies to address "sludge" – the unjustified frictions impeding people' access to government services and exacerbating psychological burdens. Sludge audits, grounded in behavioural science, provide a structured approach...