Dissecting Investigation and audit in procurement
By

Contract and procurement fraud, collusion, and corruption are a worldwide problem. Such wrongdoing effect into state and local governments, as well as private-sector corporations and businesses, to lose funds and profits, while the wrongdoers unjustly benefit.

Bid riggers conspire to eliminate fair and open competition and unjustly increase prices, allowing some to monopolize industries. Too often, contracting officials and others responsible for placing orders or awarding contracts compromise their integrity and eliminate fair and open competition to favor vendors offering bribes or gifts. This results in unfair playing fields for vendors and causes financial losses for businesses, government agencies, and taxpayers.

In Uganda, its part of the mandate the PPDA to undertake an investigation mostly under two circumstances either on its own initiative or in a situation where a whistle blower raises a complaint about a public procurement.
This is provided for under section 8 of the PPDA act where the authority has power to undertake investigations and institute audits.

A procurement audit is a project management process that reviews different contracts and contracting processes to determine the completeness, efficacy as well as the accuracy of the procurement process.
The objective of this particular process is to determine the success and failures that require acknowledgement during the preparation or the administration of the procurement contracts on the project. It also formally evaluates the performance of the supplier based on the contract as well as the efficacy of the procurement tool. Further more the audit is used to create a record that can be used to shape and streamline the procurement practices of the organization or government.