The Research Project on Public Procurement Audit was one of the ASEAN Supreme Audit Institutions Audit Institutions (ASEANSAI) Knowledge Sharing Committee activities endorsed in the Committee’s Work Plan 2014-2017 in the 2nd ASEANSAI Assembly in Brunei Darussalam in November 2013 which was planned for 2015. A total of eight (8) member SAIs joined this research. The participating SAIs were Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines and Thailand.

Three (3) Focus Group Discussions (FGDs) were conducted in 2014 and 2015 in Johore, National Audit Academy and Sabah, Malaysia to discuss the design and framework of the research project. Each SAI was requested to prepare a country paper on the practices of public procurement audit to supplement the research. It was unanimously agreed that a general Auditing Guidelines on Public Procurement will be developed with the assistance from the Malaysian Subject Matter Expert (SME) on Procurement Audit. The purpose of the guidelines is to facilitate procurement auditing and to assist the SAIs in conducting an effective audit of public procurement.