1. Identification of risks of fraud and corruption in the framework of the audit.
Identification of risks of fraud and corruption in the framework of the audit.
During this module, students will be introduced to the concepts of fraud and corruption in audit, internal control and risk management systems in organizations, and the identification of fraud and corruption risks during the audit.
2. Identification of corruption risks in public procurement.
Since 2014, new legislation on public procurement has come into force in the Kyrgyz Republic and electronic public procurement has begun to be applied. These circumstances created opportunities for broad public participation in monitoring public procurement. Unfortunately, the practice of public monitoring of state and municipal purchases is sporadic, but at the same time, almost the entire society notes high corruption in the field of public procurement.
This course provides training in the following aspects:
Introduction to the state budget. The relationship between government budget and government procurement.
Introduction to Public Procurement. Stages of public procurement:
- publication of ads;
- competitive period;
- autopsy protocols;
- selection of the winner;
- post-tender phase.
Public procurement methods. Corruption risks in public procurement
Introduction to monitoring. Legal basis for civil participation in monitoring the activities of state and municipal bodies.
Public procurement transparency rating.
Anti-corruption monitoring of procurement plans.
Anti-corruption monitoring of announcements and adherence to the competition period, as well as benefits provided to internal suppliers (contractors).
Anti-corruption monitoring of autopsy protocols and winner selection.
Anti-corruption monitoring of conflicts of interest.
Anti-corruption monitoring of the post-tender phase.