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22 May 2017 - 26 May 2017

Procurement audit and systems for prevention and detection of fraud and corruption

22 May 2017 - 26 May 2017

Procurement audit and systems for prevention and detection of fraud and corruption

Procurement audit and systems for prevention and detection of fraud and corruption

Course Information

22 May 2017 - 26 May 2017

English

Turin Centre

Code: A9010369

English

Deadline: 08 May 2017

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The course contributes to improving the effectiveness of the procurement audit and supervision functions in national and IFI procurement operations. It explores the full spectrum of procurement audit competencies, from setting audit/supervision objectives in compliance with the organizational mandate and context to producing audit/supervision reports and following up on audit recommendations. The course focuses on audit execution, taking into account both compliance and value for money. It also presents the key provisions of international treaties concerned with combatting corruption (the UN Convention Against Corruption and the OECD Convention on Combatting Bribery of Foreign Public Officials).

Description

Description

The course contributes to improving the effectiveness of the procurement audit and supervision functions in national and IFI procurement operations. It explores the full spectrum of procurement audit competencies, from setting audit/supervision objectives in compliance with the organizational mandate and context to producing audit/supervision reports and following up on audit recommendations. The course focuses on audit execution, taking into account both compliance and value for money. It also presents the key provisions of international treaties concerned with combatting corruption (the UN Convention Against Corruption and the OECD Convention on Combatting Bribery of Foreign Public Officials).

Target audience

Target audience

Staff of Supreme Audit Institutions (SAI), officials of ministries of finance and internal controllers of public procurement operations at central, regional and local contracting authorities, staff of IFIs and donor organizations who are responsible for the supervision of procurement operations undertaken by respective beneficiaries.

Objectives

Objectives

The course aims at contributing to the improvement of the effectiveness of the “Procurement Audit” and “supervision” functions in national and IFI procurement operations through enhancing the capacity of the participants in conducting the full spectrum of procurement Audit functions as well as in designing organizational systems and procedures for prevention and detection of fraud and corruption.

Content

Content

• Introduction to procurement Audit and types of procurement Audit;

• Analysis of organizational context;

- understanding the mandate and mission statement of the organization to be audited, its internal control system: segregation of functions, procurement planning and approval processes with corresponding integration into the financial management systems use of E-procurement etc.

- responsibility matrix for the procurement function in the organisation, delegation of procurement authority and internal control functions

• Assessment of risks (and potential fraud and corruption) at each step of the procurement process (definition and quantification of requirements, approval of requisition, supplier sourcing, selection of procurement method, selection of contract type, bid opening and evaluation proceedings, formation of evaluation committees, approval of award, contract management, records management, use of financial securities, management of warranty/maintenance obligations, disposal of assets);

• Development of the Audit objectives and Audit plan:

- setting Audit objectives and scope

- development of the procurement Audit plan (size and method of selection of the sample of procurement contracts to be audited, Audit criteria and evidence requirements)

• Execution of the procurement Audit operations:

- methods for collection and analysis of evidence and “due care” in reporting cases of potential fraud and illegal acts, compilation of “Procurement Audit” report

- verifying compliance with the legal requirements of competition and assessment of achievement of “value for money” in public procurement operations

- audit/Supervision Observations and Findings and discussion with the management of both Audit organization and the audited entity

- discussion of the Audit report with the management of the procurement organisation subject to the Audit as well as with concerned officials in the Audit organisation

• Follow-up action on the Audit report and its recommendations;

• Prevention and detection of Fraud and Corruption:

- legal Obligations (United Nations Convention against Corruption)

- International and National Legal tools to prevent and combat fraud and corruption (Convention on Combating Bribery of Foreign Public Officials in International Business Transactions)

- setting up a system of safeguards for prevention and detection of fraud and corruption guided by OECD recommendations (Integrity in Public Procurement: Good Practice from A to Z)

 

The participants will work out a number of assignments and group work designed to impart to the practical skills in the planning and execution of procurement Audit operations.

Format and Methodology

Format and Methodology

The course is delivered by senior procurement specialists and consultants of ITCILO. The course is conducted using a highly-participative training delivery methodology through a combination of interactive presentations by subject-matter specialists followed by group discussions and exercises. Case studies are used to diagnose areas of risk in public procurement operations.

Participants will be provided with prescribed course training modules and reference materials. Participants are encouraged to bring along copies of the terms of reference of their procurement Audit departments and relevant national procurement documents e.g. national public procurement law or regulations.

Language requirements

Language requirements

Participants are expected to read and write easily in the English language.

Contact us

sdp@itcilo.org

Tuition cost: 1580

Subsistence cost: 600

Total cost: 2180

 

International Training Centre of the ILO

Viale Maestri del Lavoro, 10
10127 Turin - Italy

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