The digital transformation of public procurement systems has opened new avenues for enhancing oversight activities. This transformation extends beyond traditional e-procurement systems, embracing a more comprehensive approach that integrates public financial management systems and aligns with broader digital government strategies. By leveraging advanced technologies, supreme audit institutions and other oversight bodies can gain deeper insights into procurement data, identify potential risks, and ensure greater transparency and accountability.
The working paper provides an overview of how data-driven audit risk assessment can improve the efficiency and transparency of public procurement oversight activities. Drawing on a project developed at the Portuguese Court of Auditors, the paper discusses key challenges and identifies implementation practices in the development of public procurement databases and the data-driven framework for the identification of irregularities. The paper also builds on the findings and recommendations of the report “Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal: Digital Transformation and Data-driven Risk Assessments”.
