Tribunal de Contas, member of both the Contact Committee “Public Procurement Working Group” and “Public Procurement Updating Group”, has a great honour to edit this booklet named as “Public Procurement Audit”, prepared as a result of the activity of those Working Groups.
For Tribunal de Contas, auditing public procurement is a key issue, due to its relevance within public spending and to its importance to the sound functioning of the economic market. As in other areas, auditing public procurement enforces accountability for such a relevant public activity, which is essential for the citizens’confidence in the best use of public funds and in the rule of law.
We are sure that the documents included in this book, as they are useful tools for auditors that need to look into public procurement processes and issues, as well as helpful analysis for researchers, add considerable value to the audit capabilities and to the procurement activities.
The modernization of thought and methods of audit are enhanced by the advances that are possible over this work. Its potentialities are clearly evidenced in the high quality of the presented guidelines