Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal.

Format:

Book

Author/Creator:

Organization for Economic Cooperation and Development (OECD), author, issuing body.

Series:

OECD Public Governance Reviews

Language:

English

Subjects (All):

Government purchasing.

Auditing.

Physical Description:

1 online resource (100 pages)

Edition:

1st ed.

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2024.

Summary:

This report looks at efforts by Portugal's Court of Auditors (Tribunal de Contas, TdC) to make better use of data and analytics in assessing risks in public procurement. It identifies key financial and non-financial risks to refine the TdC's audit selection process and increase the effectiveness and efficiency of the public procurement system. The report provides recommendations for improving and maintaining data-driven risk assessments that align with the TdC's Digital Transformation Strategy. The report also includes a data-mapping exercise and data reliability assessment in preparation for the next phase of the project, which includes developing a working model to detect procurement risks and irregularities using real-world data.

Contents:

Intro

Foreword

Acknowledgements

Abbreviations and acronyms

Executive summary

Key findings and recommendations

1 The Court of Auditors: A key actor for enhancing the risk-based approach in public procurement

1.1. Introduction

1.2. The key role of the Court of Auditors in the public procurement system of Portugal

1.2.1. TdC in the public procurement landscape

Multiple amendments of the public procurement regulatory framework impacting TdC activities

Understanding the public procurement institutional framework in Portugal

1.2.2. The different types of controls performed by TdC

A priori controls

Concomitant control

Ex post controls

1.3. Key challenges of the public procurement system relevant to TdC activities

1.3.1. The low level of competition in the public procurement market

1.3.2. Improving transparency to ensure accountability and fairness in the procurement process

1.3.3. Integrity issues in public procurement are a key concern

1.3.4. Capabilities issues hindering the efficiency of the procurement system

1.4. Strengthening a risk-based approach to public procurement in the Court of Auditors

1.4.1. Defining public procurement irregularities and risks relevant to the Court of Auditors

Ensuring a common understanding of the concept of irregularities

Considering different categories of risks

1.4.2. The risk-based approach of the TdC for auditing public procurement activities focus on public procurement

Public procurement risks are considered as part of the strategic plan of TdC

Implementing and strengthening a risk-based approach for a priori and concomitant audits

A risk-based approach to enhance ex post audits

Developing a data driven risk-based model to audit public procurement in TdC.

1.4.3. Identifying relevant data sources for the identification of risks and irregularities

External databases relevant to public procurement risks

Internal databases of TdC relevant to public procurement risks

1.4.4. Infusing a culture of risk management in public procurement activities in Portugal

1.5. Legal framework for the collection and use of data in Portugal

1.6. Conclusions

Note

2 Portuguese Court of Auditors: Innovating with data-driven assessments of public procurement risks

2.1. Introduction

2.2. A framework for understanding the Court of Auditor's ambitions for digital transformation

2.3. Strategy and organisation

2.3.1. The development of the Court of Auditor's Digital Strategy benefited from extensive self-assessments and internal collaboration

2.3.2. The TdC established a central entity to lead its digital transformation, but more efforts are needed to ensure coherence across digital initiatives

2.3.3. The TdC could strengthen the focus on monitoring and evaluation to ensure successful outcomes of its data-driven risk assessment for public procurement

2.4. People and culture

2.4.1. Emphasising change management as a critical element for the success of the TdC's digital initiatives and broader digital transformation

2.4.2. Strengthening data literacy and digital skills for assessing public procurement risks through targeted training and internal knowledge-sharing

2.4.3. Ensuring auditors have sound knowledge about data privacy and ethics

2.5. Technology and processes

2.5.1. Advancing improvements to IT infrastructure for effective data-driven risk assessments in public procurement

2.5.2. Addressing challenges concerning data integration and interoperability for public procurement data, including working with data owners to improve data quality.

2.5.3. Aligning the Digital Strategy and tools with the TdC's technological maturity for assessing public procurement risks

2.6. Environment and partnerships

2.6.1. Formalising data-sharing protocols for public procurement data so that data-driven risk assessments remain relevant and useful for auditors

2.6.2. Enhancing collaboration around training and guidance with data owners, while ensuring privacy

2.7. Conclusion

Notes

Annex 2.A. Key dimensions for assessing institutional digital maturity

Strategy and organisation

People and culture

Technology and processes

Environment and partnerships

Annex 2.B. Standards and guidance for technological and data maturity in Supreme Audit Institutions

3 The data landscape in Portugal and opportunities for enhancing the TdC's audits of public procurement

3.1. Introduction

3.2. Overview of data mapping and activities undertaken

3.3. Exploring approaches for analytical requirements

3.3.1. Rule-based

3.3.2. Inference-based

3.3.3. Model-based

3.4. Identification of data requirements

3.5. Quality assessment

3.5.1. GENT: TdC's entity management system

3.5.2. Compliance Reporting System (eContas)

3.5.3. IMPICS's Database

3.6. Strengths and weaknesses of available data sources

3.7. Conclusion

References.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

9789264387232

9264387234

OCLC:

1581943389