The Guidelines for Public Procurement have been produced as a result of the ASEAN Supreme Audit Institutions (ASEANSAI) Focus Group Discussion (FGD) on public procurement which was initiated in July 2014. The guidelines were developed based on the discussions of the eight (8) ASEANSAI countries which consist of Brunei, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines and Thailand. The team met twice in 2015 to discuss the content of which has been agreed upon.

This guideline on public procurement is intended to help auditors understand the audit process in public procurement. The auditors can audit public procurement as part of the financial statements audit, compliance or as an alternative to assess on the specific procedures and consider the economy, effectiveness, and efficiency, compliance with the objectives, value management and investigate fraud and corruption.