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

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

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

2–27 Octubre 2023
El curso está disponible en English
Presentación del curso

Crisis situations as the current economic, climate and energy crisis and the Pandemic effects have extensively impacted the way we live and we do business. Supply chains disruption and poor supply chain transparency have become the norm. Facing such challenges, can audit contribute to enhancing optimal procurement operations? Is performance audit implementable? Can a robust control system of audit aid in preventing budget abuse and waste? In attempting a recovering process, what is the role that audit can play, towards building stakeholder confidence? How does the traditional audit differ from audits of Sustainable Development Goals implementation? Selective case studies shall address the current practice on this matter. What are the internationally harmonised tools and approaches to detect and prevent fraud and corruption? The "Procurement Audit and Systems for Prevention and Detection of Fraud and Corruption" course aims at answering comprehensively to the above questions and addressing Audit challenges in the light of the recent developments. Living in the current crisis situation, auditors, like all of us, are dealing with a new reality, measures that governments took in a bid to survive, immediately or long term, and an opportunity for audit innovation in how to integrate sound decision making and integrity in public expenditure, while assessing risks of fraud and corruption. Let's discover more together!

¿Quiénes participan en este curso?

The participants are staff of Supreme Audit Institutions (SAIs), officials of ministries of finance as well as internal controllers of public procurement operations at central, regional and local contracting authorities. The course is also useful for the staff of IFIs and donor organisations who are responsible for the supervision of procurement operations undertaken by the recipients of their loans and grants. Further, the course caters to procurement professionals who wishes to build capacity on auditing and the processes involved, as well as consultants.

Why I should attend this course?

In response to the recent developments, the International Training Centre of the International Labour Organisation (ITC-ILO) developed this course in order to enhance the capacity of national and International Financial Institutions (IFI)-procurement Audit and supervision staff in assessing procurement operations for regularity. This entails, for instance, compliance with the law and regulations and auditing overall performance (procurement proceedings and results) in order to verify that procurement operations are in line with institution’s overall objectives while obtaining “value for  money”. 

This course also explores the design of systems and procedures that are needed at the organizational level for prevention and detection of fraud and corruption. With reference to a specifically-developed OECD checklist and in line with the country’s obligations under the UN Convention Against Corruption.

Through this course, you will enhance competency and expertise 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.  Finally, you will be equipped with the analytical skills and techniques applicable in assessing the integrity of procurement processes, to effectively communicate any compliance infringements and irregularities.  

What does the programme contain?

This course links together two fundamental domains: public procurement and auditors’ expertise in oversighting its spending. Every week you will attend a training module so that by the end of the course the full spectrum of procurement Audit functions will have been unpacked: 

  • Principles for Integrity in Public Procurement
  • Identifying and preventing fraud and corruption and SDGs
  • United Nations Convention Against Corruption (UNCAC)
  • OECD Convention on combatting bribery
  • Donors and MDBs' efforts and perspective
  • Case studies on auditing the SDG implementation in public procurement projects.
  • Introduction to Procurement Audit and Audit Types
  • Mapping the procurement process and assessment of risks at each step
  • Internal and external audit, Roles in procurement audit 
  • Relationship of performance audit & financial and compliance audit. Focus on performance audit: Employment creation.
  • Conformance audit
  • Financial audit
  • Setting of audit objectives, Preparation of Audit Plan
  • Assessment of internal controls of audited entity
  • Audit execution: data collection approach and process
  • Audit supervision, observations and findings 
  • Audit Report and follow-up actions, inclusive case studies
Course Methodology

This professional training is delivered throughout four-weeks entirely face-to-face at the ITC-ILO Campus in Turin, Italy.  Each training session is delivered by senior procurement advisors and consultants from ITC-ILO, using a highly participative training delivery methodology through a combination of interactive presentations by subject-matter specialists followed by plenary discussions. Individual and group assignments are used extensively in order to demonstrate in practice the proper application of procurement audit and systems for prevention and detection, enabling measurement of participants’ learning achievement. 

Solution and analysis of case studies are emphasised as principal techniques for acquisition of new knowledge and attainment of prescribed exit competencies. Individual guidance is also provided, upon request, to help participants to troubleshoot procurement-related problems on their own projects.

What certification will I get as a successful candidate?

You will obtain a Certificate of Participation once you have completed successfully the programme requirements.

This certificate will demonstrate that you possess the right knowledge, skills and attitudes to plan and execute the entire contract administration process in the flexible and agile manner. 

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