Contract and Procurement Audit Training Course

Duration 10 days 20 modules · 65 contact hours
Level Intermediate Certificate on completion
Who attends Internal Auditor, Procurement Manager and others
Fee from USD 2,200 KSh 190,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 9 Nov 2026 Course code SD-P-072

Before you join: Participants should understand basic procurement terminology, such as requisitions, tenders, purchase orders, contracts, invoices, and supplier performance.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Procurement and contract audits often identify value leakage, weak competition, undocumented decisions, unauthorised commitments, poor supplier oversight, and payments that do not match contractual terms. These failures can produce financial loss, regulatory findings, service disruption, disputes, fraud exposure, and damaged supplier relationships. Auditors and procurement professionals need to test more than policy compliance: they must assess whether controls operate through planning, sourcing, award, contract administration, payment, change, and close-out.

This 10-day instructor-led course equips participants to plan and perform risk-based audits of procurement and contract activities. Participants examine procurement governance, control design, tendering controls, evaluation records, contract award approvals, supplier due diligence, performance management, variations, claims, invoices, and close-out. They apply the IIA Global Internal Audit Standards, COSO Internal Control—Integrated Framework, ISO 19011 guidance, and the Three Lines Model to define audit criteria, assess risk, develop audit programmes, gather evidence, test transactions, analyse spend data, and report findings.

Teaching combines focused briefings with public-sector, banking, NGO, infrastructure, and corporate purchasing cases. Participants work through audit planning papers, tender files, contract clauses, supplier scorecards, change requests, invoice records, and management responses. They build an audit file progressively during the first week, then deepen testing, reporting, and follow-up methods during the second. Each participant leaves with a reusable contract and procurement audit toolkit, including an audit universe, risk assessment, audit programme, control matrix, evidence plan, and final audit report.

The course suits internal auditors, procurement assurance staff, compliance teams, contract managers, finance reviewers, and managers responsible for purchasing controls. It is particularly relevant where procurement is regulated, decentralised, high-value, donor-funded, or dependent on critical suppliers.

What you will be able to do

  • Map procurement and contract processes into an auditable control framework
  • Assess procurement risks using a risk-and-control matrix
  • Develop risk-based audit objectives, scope statements, criteria, and programmes
  • Test tendering, evaluation, award, and approval controls using evidence-based methods
  • Evaluate contract administration, variation, payment, and supplier-performance controls
  • Apply sampling, data analysis, walkthroughs, and document inspection to audit testing
  • Write audit findings with root causes, risks, recommendations, and management actions
  • Present a complete contract and procurement audit report and follow-up plan

Benefits of attending

For you

  • Produce defensible procurement audit plans for assigned reviews
  • Identify control failures in tender, award, and contract files
  • Question procurement evidence using structured audit criteria
  • Write findings that management can act upon
  • Build credibility with procurement, legal, finance, and operational stakeholders

For your organisation

  • Earlier detection of unauthorised commitments and contract value leakage
  • Stronger assurance over tendering fairness and award approvals
  • Better evidence trails for regulators, donors, and external auditors
  • More consistent testing of supplier performance and contract changes
  • Actionable audit reporting that improves procurement control ownership

Course modules

20 modules over 10 days

Participants can define the procurement and contract audit universe, lifecycle, and core control objectives.

  • Procurement lifecycle mapped from demand definition through close-out and disposal
  • Contract lifecycle controls from drafting, award, mobilisation, administration, and expiry
  • Public tendering, private sourcing, and framework call-off route distinctions
  • Roles of procurement, legal, finance, operations, and internal audit
  • Audit universe boundaries for sourcing, contracts, suppliers, and spend
  • Control objectives linked to value, compliance, continuity, and integrity

Participants can apply recognised audit standards and governance principles to procurement engagements.

  • IIA Global Internal Audit Standards applied to procurement assurance engagements
  • COSO control components connected to procurement process risks
  • Three Lines Model responsibilities for management, risk, and audit
  • ISO 19011 principles for evidence-based audit planning and conduct
  • Independence threats arising from procurement advisory and assurance roles
  • Conflicts of interest, gifts, collusion, and confidential information controls

Participants can assess whether procurement governance provides clear authority, accountability, and oversight.

  • Delegated authority schedules tested against approval and commitment limits
  • Procurement policies reviewed for mandatory competition and exception controls
  • Category strategies linked to demand forecasts and sourcing plans
  • Segregation of duties assessed from requisition through payment approval
  • Procurement committees examined for terms, minutes, and decision records
  • Exception approvals traced to documented rationale and authorised signatories

Participants can develop a risk-based scope for a procurement or contract audit.

  • Inherent risk factors scored by spend, complexity, and market concentration
  • Risk-and-control matrices built from process objectives and failure points
  • Audit scope defined by entities, spend categories, periods, and processes
  • Materiality considered alongside fraud exposure, service criticality, and regulation
  • Residual risk ratings supported by control design and operating evidence
  • Audit objectives converted into testable questions and criteria

Participants can prepare an audit planning memorandum, programme, timetable, and evidence plan.

  • Planning memorandum records background, objectives, scope, and key risks
  • Stakeholder interviews planned using role-specific control questions
  • Audit criteria sourced from policy, contract, law, and procedure
  • Testing strategy combines walkthroughs, sampling, analytics, and inspection
  • Resource plans assign responsibilities, milestones, review points, and reporting dates
  • Evidence requests structured around records, systems, personnel, and suppliers

Participants can document procurement processes and identify key controls through walkthroughs.

  • Walkthroughs trace one transaction from requisition to contract payment
  • Narratives distinguish process steps, decisions, records, and control owners
  • Flowcharts identify handoffs, system interfaces, and approval points
  • Key controls classified as preventive, detective, manual, or automated
  • Control design assessed against stated risks and intended outcomes
  • Walkthrough evidence documented through screenshots, records, and interviews

Participants can test controls over demand definition, specifications, and procurement planning.

  • Business cases tested for need, options, affordability, and approvals
  • Demand forecasts compared with budgets, consumption data, and project plans
  • Specifications reviewed for neutrality, clarity, and measurable requirements
  • Lotting decisions assessed for competition, aggregation, and market access
  • Procurement plans traced to approved budgets and delivery schedules
  • Single-source justifications tested against policy thresholds and supporting evidence

Participants can assess controls over sourcing routes, market research, and supplier engagement.

  • Make-buy decisions reviewed against capability, cost, and risk analysis
  • Market analysis tested for supplier capacity, competition, and pricing evidence
  • Sourcing routes examined against thresholds, policy, and procurement strategy
  • Pre-market engagement controls reviewed for fairness and information management
  • Framework agreements tested for award terms and call-off procedures
  • Supplier due diligence assessed for sanctions, ownership, and financial viability

Participants can test whether tender processes protect fairness, transparency, and competition.

  • Tender timetables tested for equal access and documented amendments
  • Bid receipt controls examined for security, timing, and confidentiality
  • Clarification procedures reviewed for consistent bidder communications and records
  • Evaluation criteria compared with published solicitation requirements
  • Tender openings tested against attendance, records, and authorised procedures
  • Non-responsive bids traced to documented disqualification decisions

Participants can assess bid evaluation, moderation, award recommendation, and approval evidence.

  • Evaluator declarations tested for conflicts, confidentiality, and independence
  • Scoring sheets recalculated against weighted criteria and recorded comments
  • Moderation records reviewed for consensus changes and justification
  • Abnormally low bids assessed through documented clarification and risk checks
  • Award recommendations traced to approvals, budget confirmation, and legal review
  • Unsuccessful bidder notifications tested for timing, content, and challenge rights

Participants can review contract files for enforceable terms, approvals, and complete records.

  • Contract terms matched to solicitation, award decision, and negotiated changes
  • Signature authority tested against delegated limits and legal requirements
  • Mandatory clauses checked for ethics, data protection, and termination
  • Contract registers reconciled with signed agreements and procurement records
  • Insurance, bonds, and guarantees tested for validity and coverage
  • Mobilisation plans reviewed for deliverables, governance, and acceptance arrangements

Participants can test controls governing contract delivery, acceptance, and supplier performance.

  • Contract manager responsibilities tested against appointment and training records
  • Service levels traced from contract clauses to performance reports
  • Supplier scorecards assessed for data quality, timeliness, and escalation
  • Acceptance controls tested against delivery records and technical sign-off
  • Performance meetings reviewed for actions, owners, dates, and closure
  • Remedy provisions examined for service credits, penalties, and dispute escalation

Participants can audit contract changes, claims, extensions, and associated approval controls.

  • Variation requests tested for scope, price, time, and approval
  • Cumulative changes assessed against original value and procurement thresholds
  • Extensions reviewed for justification, competition impact, and delegated authority
  • Claims registers examined for notices, evidence, negotiation, and settlement
  • Contract risk registers tested for owners, mitigations, and review dates
  • Dispute records analysed for recurring causes and control weaknesses

Participants can test payment controls against contracts, purchase orders, and delivery evidence.

  • Three-way matching tested between purchase orders, receipts, and invoices
  • Invoice prices compared with contract rates, discounts, and indexation
  • Duplicate payment indicators identified using supplier, amount, and invoice fields
  • Retentions, milestones, and advance payments traced to contractual terms
  • Commitment records reconciled with contract values and approved variations
  • Payment approvals tested for authority, evidence, and segregation duties

Participants can use data-led methods to select samples and identify procurement anomalies.

  • Spend cubes segmented by supplier, category, buyer, and business unit
  • Benford analysis considered alongside transaction context and data quality
  • Duplicate supplier records identified through names, addresses, and bank details
  • Split purchases tested against thresholds, dates, requisitioners, and suppliers
  • Sampling methods selected using risk, population size, and audit objectives
  • Exception reports documented with source data, logic, and validation steps

Participants can identify fraud indicators and test anti-corruption controls in procurement activities.

  • Fraud risk indicators mapped to tendering, awards, invoices, and variations
  • Bid-rigging signals assessed through patterns, pricing, and supplier relationships
  • Conflict declarations tested against ownership records and decision roles
  • Supplier onboarding controls reviewed for beneficial ownership and sanctions screening
  • Whistleblowing channels assessed for confidentiality, triage, and investigation records
  • Red flags escalated through evidence preservation and reporting protocols

Participants can create clear, reviewable working papers supporting audit conclusions.

  • Evidence assessed for relevance, reliability, sufficiency, and corroboration
  • Working papers linked from audit objectives to tests and conclusions
  • Test results documented with population, sample, exceptions, and reviewer notes
  • Interview evidence corroborated through records, observation, and system data
  • Quality reviews check traceability, factual accuracy, and conclusion support
  • File retention requirements applied to confidential procurement audit material

Participants can write and communicate procurement audit findings that prompt accountable action.

  • Finding statements separate condition, criteria, cause, consequence, and recommendation
  • Root cause analysis uses five whys and cause-and-effect diagrams
  • Risk ratings calibrated using impact, likelihood, control failure, and exposure
  • Recommendations specify control owners, actions, evidence, and target dates
  • Management responses assessed for adequacy, feasibility, and accountability
  • Audit reports structured for executives, audit committees, and process owners

Participants can design follow-up procedures that verify corrective actions and sustained control improvement.

  • Action trackers record findings, owners, due dates, and evidence
  • Follow-up testing verifies implementation, operation, and risk reduction
  • Overdue actions escalated through agreed governance and reporting routes
  • Repeat findings analysed for unresolved causes and accountability gaps
  • Continuous assurance indicators selected from spend, tender, and contract data
  • Audit results translated into procurement control improvement priorities

Participants can build, review, and present a complete risk-based contract and procurement audit file.

  • Audit universe and risk assessment prepared from a procurement case
  • Scope, criteria, and audit programme aligned with priority control risks
  • Tender, contract, and payment evidence evaluated against audit procedures
  • Exceptions assessed using working papers, root cause, and risk ratings
  • Final report drafted with findings, recommendations, and management actions
  • Audit conclusions presented to a simulated audit committee panel

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. Procurement and contract audit universe template
  2. Risk-and-control matrix for procurement processes
  3. Tender and contract file review checklist
  4. Contract administration audit programme
  5. Purchase-to-pay data analysis test plan
  6. Procurement audit report and action tracker

Who should attend

  • Internal Auditor — needs to assess procurement and contract controls confidently
  • Procurement Manager — needs to prepare teams and records for audit scrutiny
  • Contract Manager — needs to test administration, variation, and performance controls
  • Compliance Officer — needs to assess adherence to delegated authority and procurement rules
  • Finance Manager — needs to identify payment, commitment, and contract-value risks
  • Programme Manager — needs assurance over donor-funded or high-value procurement

Skills and tools covered

Procurement risk assessmentContract control testingTender audit methodsAudit evidence evaluationSpend data analysisAudit report writing

Tools and standards

IIA Global Internal Audit Standards, COSO Internal Control—Integrated Framework, ISO 19011, Three Lines Model

How the course runs

Training methodology

The course uses short instructor briefings, facilitated case analysis, group exercises, audit simulations, and individual application planning. Participants examine realistic procurement files, including tender documentation, bid evaluations, contracts, variation requests, invoices, and supplier scorecards. They practise walkthroughs, risk scoring, control testing, sampling, evidence evaluation, and finding development. Facilitators provide structured feedback on working papers and reports. Classroom delivery is available in 50+ cities, with the same instructor-led format offered live online. Training runs 08:30–16:30 each day, providing about 6.5 contact hours.

Requirements and prerequisites

Participants should understand basic procurement terminology, such as requisitions, tenders, purchase orders, contracts, invoices, and supplier performance. Some exposure to internal controls, compliance reviews, procurement operations, contract management, finance, or audit work is expected. Participants should be comfortable reading policies, contracts, process maps, and spreadsheet-based records. Prior internal audit certification, legal training, advanced data analytics, formal accounting qualifications, or detailed knowledge of a particular procurement law is not required. The course explains audit methods before applying them to procurement and contract cases.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

You should understand basic procurement and contract terms and have some exposure to procurement, audit, compliance, finance, or contract management. You do not need an audit qualification, legal qualification, or advanced spreadsheet skills.

Bring a laptop if possible, as participants may work with audit templates and sample spreadsheet data. You may also bring a non-confidential procurement policy, contract template, or audit issue from your workplace for application planning.

The course is designed for internal auditors, procurement professionals, contract managers, compliance officers, finance reviewers, and programme managers. It suits people who need to assess or strengthen controls rather than simply run purchasing transactions.

General procurement courses focus on sourcing and buying activities, while contract management courses focus on administering supplier relationships. This course focuses on examining those activities independently, testing controls, evaluating evidence, and reporting assurance findings.

Participants can use the templates to plan a live audit, review a tender file, assess contract variations, or test invoice controls. The audit programme and risk matrix can be adapted to local policies, delegated authorities, and regulatory requirements.

The first week establishes audit foundations and builds planning, process mapping, tendering, and contract review materials. The second week deepens work on payments, analytics, fraud, reporting, follow-up, and a final capstone audit file; each day runs 08:30–16:30 with about 6.5 contact hours.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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