Examples of Procurement Risks and Controls for the Public Sector
December 19, 2025
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This nonmandatory IIA Audit Tool provides examples of potential risk and control considerations of a public sector organization may have within the different phases of the procurement process. These are not meant to be all-inclusive lists and should be customized to the organization.
The tool is designed to accompany the GTAG “Auditing Procurement in the Public Sector, 2nd Edition.”