The Internal Audit Office can provide probity services to the University for more complex or high value/high risk procurements.
It is critical for Internal Audit to ensure that it retains its independence when involved in the tender process and providing probity services.
Roles of the probity auditor and probity advisor
- A probity adviser provides advice on issues which may arise before and during the procurement. While probity advisers cannot act as decision makers, they are involved in ensuring the integrity of the process in real-time and are likely to be under the broad direction of the client.
- A probity auditor’s role is to provide a review of the procurement process, or a review of key phases, after completion. A probity auditor should be largely self directing and, as a result, should have a higher degree of independence than a probity adviser.
Deciding whether you require a probity auditor or probity advisor (or both)
- The Risk Management Division has developed a Probity Risk Calculator [XLS] to be used by departments for undertaking an initial assessment of the probity risk associated with tenders and to assist in deciding on the need to appoint a probity auditor and/or probity advisor.
- This must be completed before requesting the services of the Internal Audit Office.
Considerations when engaging probity auditor
The acceptance of requests for the Internal Audit Office to provide probity audit services will be assessed on a case by case basis.
The Office can only commit to providing these services where resources permit and dependent on the extent of requirements for probity assistance and the necessary skills and experience that may be required.
Approval of the Corporate Governance, Audit and Risk Committee will be required where the probity audit impacts upon the Annual Audit Plan. The opportunity does exist for probity audits to be conducted as part of the fraud and compliance audit framework.
In circumstances where the Internal Audit Office cannot commit to the provision of services, the University department may need to seek services from external providers.