INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Cooperative Audit on Sustainable Public Procurement using Data Analytics (CASP; linked to SDG 12.7)


SAIs from OLACEFS have historically considered public procurement as an area of major interest. As it is the case in many countries, procurement is one of the most significant expenditure segments in the public sector. A transparent and efficient public procurement practice contributes to the optimum utilization of the scarce public resources and to the sound public financial management of a country. Furthermore, in recent years the sustainability angle of public procurement (economic, social and environmental dimensions) has been considered by governments, legislation and tendering process. SDG target 12.7 talks of “promoting public procurement practices that are sustainable, following national policies and priorities”.

The use of IDI SDG Audit Model (ISAM) and use of data analytics in the audit process are both in keeping with OLACEFS Training Plan 2019 – 2021, which states that the region is keen to use innovation in audit processes. This also fits in with IDI’s strategic priorities of supporting SAIs in using innovative audit practices and leveraging on technological advancement.

Considering the unprecedented health, humanitarian and economic crisis that the world and the region are facing due to the global outbreak of COVID-19, and the crucial role that procurement systems play, it becomes relevant to also consider the resiliency of such systems.

The immense relevance of strong and resilient public procurement systems, the importance of an integrated approach, the sharpening of inequalities during such pandemics and fears of vulnerable sections being left behind are issues that require SAI enquiry.

One of the ways in which SAIs could provide a relevant audit response, would be to examine government efforts to strengthen capacities for developing strong, resilient and sustainable public procurement practices (SDG target 12.7).

INTOSAI Development Initiative (IDI), INTOSAI Knowledge Sharing Committee (KSC) and the INTOSAI Region OLACEFS have agreed to partner with other key stakeholders to support a cooperative audit of sustainable public procurement using data analysis (linked to SDG target 12.7).


The main objective of this audit is to contribute to strong, sustainable and resilient public procurement systems.  Within this overall objective, key outcomes would be to see a shift in the procurement regulations and practices towards sustainability, considering its three dimensions (economic, social and environmental), an extended use of the life cycle procurement concept – as opposite to the lowest price traditional approach – and prioritization of vulnerable venders and suppliers businesses e.g. ran or integrated by women, people with disabilities, indigenous groups, etc.

Participating SAIs

SAI Costa Rica is the regional coordinating SAI


INTOSAI Knowledge Sharing Committee, OLACEFS, Inter-American Development Bank (IADB), German Cooperation Agency (GIZ)