You are here: Home / Capacity Building Program / Specialized Courses / Procurement Audit

Procurement Audit

STRUCTURE AND LEARNING OBJECTIVES OF THE TRAINING

PROGRAMME IN PROCUREMENT AUDIT

The Training course in “Procurement Audit” is a specific course developed by the International Training Centre of the International Labour Organisation.

The objective of the workshop on “Procurement Audit” is to enable the participants to assess “compliance” and “value for money” in the procurement process for goods, works and services in accordance with the legal framework of public procurement in Rwanda and the standards of good professional practice. The workshop explores the full spectrum of audit competencies throughout the audit process: planning, execution, reporting and follow-up including understanding the context of the audited entity, setting audit objectives, sample selection, risk mapping, evidence requirements and drafting findings and recommendations.

 

The course is divided in 19 sessions of approx. 1 ½ hours each (for a total duration of approx. 30 hours) covering the following topics:

 

SESSION 1 REGULATORY FRAMEWORK FOR PUBLIC

PROCUREMENT: PRINCIPLES & METHODS OF PROCUREMENT

SESSIONS 2 -3: BIDDING PRINCIPLES

SESSION 4: INTRODUCTION TO PROCUREMENT AUDIT

SESSION 5: REGULATORY FRAMEWORK FOR PUBLIC

PROCUREMENT- LEGAL & PROCUREMENT PLANNING

SESSION 6: SELECTION OF CONSULTANTS

SESSION 7: UNDERSTANDING THE CONTEXT AND MANDATE OF

AUDITED ENTITY, OBJECTIVES, STANDARDS

SESSION 8: ASSESSMENT OF INTERNAL CONTROL SYSTEM

IN THE AUDITED ENTITY

SESSION 9: INTRODUCTION TO AUDIT PLANNING

IN PUBLIC PROCUREMENT

SESSION 10 AUDIT EXECUTION: SAMPLE SELECTION OF

DIFFERENT TYPES OF PROCUREMENT CONTRACTS

SESSIONS 11-12: CASE STUDY

SESSION 13: AUDIT EXECUTION

SESSION 14: PROCUREMENT AUDIT EVIDENCE REQUIREMENTS

SESSION 15: AUDIT FINDINGS & RECOMMENDATIONS

SESSION 16: CASE STUDY

SESSION 17: PREPARATION OF AUDIT REPORT & FOLLOW UP ON

AUDIT RECCOMMENTADIONS

SESSION 18: AUDITOR RESPONSIBILITIES

SESSIONS 19-20: CASE STUDY

By the end of the training, participants will have understood:

  • The Rwanda regulatory framework for public procurement
  • How to assess risks at each step of the procurement process including those related to the choice of contract type and supervision of contract performance;
  • how to set audit objectives and develop an audit plan;
  • audit criteria and evidence requirements
  • how to execute an audit: methods for collection and analysis of evidence and "due care" in reporting cases of potential fraud and illegal acts, compliance with legal requirements, assessment of “value for money”;
  • audit observations and findings, and discussion with the audited body
  • how to write an audit report and follow up