Training Course: Auditing Procurement and Purchase Requests in the Public Sector

Introduction

Procurement and purchase requests are essential components that play a critical role in ensuring efficient and effective acquisition of goods and services necessary for the operation of government institutions. With increasing focus on transparency and compliance in the public sector, auditing procurement, and purchase requests is essential to guarantee integrity, prevent fraud, and optimize financial resource utilization.
This course is specifically designed to equip mid-level internal auditors in the public sector with the knowledge and practical skills needed to audit procurement and purchase processes effectively. The course will focus on potential risks, control mechanisms, and best practices to ensure compliance with government regulations and policies.

Course Objectives

By the end of this course, participants will be able to:

• Understand the regulatory and legislative framework governing procurement and purchase requests in the public sector.
• Identify the stages of procurement processes and the associated control measures.
• Apply internal audit methodologies to procurement processes to assess compliance and transparency.
• Analyze procurement-related risks and develop effective strategies to mitigate them.
• Review contracts and purchase agreements to ensure compliance with financial and legal requirements.
• Prepare effective audit reports that include actionable findings and recommendations.

Course Outlines

Day 1: Overview of Government Procurement

• Definition and significance of procurement and purchase requests in government institutions.
• Regulations and policies governing public procurement.
• Standards of transparency and integrity in procurement processes.
• Roles and responsibilities in procurement management within the public sector.

Day 2: Procurement Lifecycle and Control Mechanisms

• Stages of the procurement process, from purchase request to delivery and acceptance.
• Bid evaluation and awarding contracts based on integrity principles.
• Internal control and oversight mechanisms to ensure compliance with procurement policies.
• Leveraging technology for efficient procurement management in government institutions.

Day 3: Internal Auditing of Procurement Processes

• Internal audit methodologies for procurement and purchase requests.
• Tools and techniques for auditing financial and administrative procurement data.
• Assessing the effectiveness of internal controls and compliance with regulations.
• Case studies on procurement auditing in government institutions.

Day 4: Risk Management and Fraud Prevention in Procurement

• Identifying and analyzing risks associated with government procurement.
• Strategies to combat corruption and enhance transparency in procurement processes.
• Evaluating supplier financial performance and contract execution monitoring.
• Control mechanisms to ensure value-for-money procurement.

Day 5: Preparing Audit Reports and Effective Follow-Up

• Standards for preparing internal audit reports on procurement activities.
• How to present recommendations and corrective actions clearly and professionally.
• Mechanisms for tracking audit findings and improving procurement performance.
• Practical session on preparing a comprehensive audit report on procurement and purchase requests.

Why Attend this Course: Wins & Losses!

• Gain a comprehensive understanding of procurement processes and internal auditing in government institutions.
• Develop skills in risk assessment and compliance analysis for procurement activities.
• Improve the ability to detect irregularities and enhance transparency in procurement management.
• Strengthen your ability to prepare effective audit reports that support decision-making.
• Increase career advancement opportunities and professional recognition in internal auditing and financial governance.

Conclusion

Procurement and purchase requests are among the most critical areas requiring thorough auditing in the public sector to ensure integrity, efficiency, and compliance with regulations. Through this course, participants will develop skills in analyzing procurement processes, assessing risks, and enhancing transparency and oversight in government procurement management.

This training is an excellent opportunity for internal auditors to acquire modern tools and techniques that contribute to improving the efficiency of procurement auditing in public institutions.