Auditing Procurement in the Public Sector, 2nd Edition
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | December 19, 2025
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Learn how the internal audit function can use tools and techniques to provide independent and objective assurance and advisory services to improve procurement processes. The guide deconstructs the procurement process to provide a deeper look at the risks, controls, and internal audit considerations during each phase of procurement.
The guidance replaces the previous edition published in 2021.