• An audit can be defined as a check or an examination and when such a check and examination is applied to public procurement, then it becomes public procurement audit.
  • Public procurement audits can be defined as a systematic and comprehensive, independent and periodic examination of public entities’ procurement, objectives procedures, problems, opportunities thereby facilitating the development of action plans.
  • The most general definition of an audit is an evaluation of a person, organization, system, process, project or product.
  • Audits are performed to ascertain the validity and reliability of information, and also provide an assessment of a system’s internal control. Auditing is therefore a part of some quality control certifications such as ISO 9001.
  • The goal of an audit is to express an opinion on the person/organization/system etc. under evaluation based on work done on a test basis.

 

Download Here