IIA-Australia White Paper - Auditing Tender Evaluation Reports

IIA-Australia White Paper - Auditing Tender Evaluation Reports

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Barry Davidow BCom, BAcc, MTaxLaw, ACA, CFE, CRMA, PFIIA, Advanced Diploma of Government (Management), Diplomas in Risk Management and Business Continuity, Government (Fraud Control), Government (Investigation) and International Financial Management.

Naveen Moda BCom, Chartered Accountant (CA ANZ), Diploma in Public Sector Management, Diploma in Investigation



Topics Explored

Internal Audit


White Paper


The quality of tender evaluation reports is often inadequate to allow decision-makers to make objective and fully informed value-based choices. Tender evaluation reports need to demonstrate defensible, accurate and complete information to assist decision-makers make their
decisions. Internal audits of tender evaluation reports and recommendations can help improve quality of the tender process and reports.

Key Points

  1. The objective of tender evaluation reports is to give decision-makers the information they need to fairly assess for themselves which is the best tender.
  2. Good practice is to give decision-makers an understanding of the objectives of the procurement, an overview of the context of the procurement, and the key risks.
  3. Any breaches of the tender process should be highlighted.
  4. Tender evaluation reports should cover key risks attached to the best tenders and how the risks will be managed.

Relevant Industries


Level of Assumed Knowledge