加强对审计法院的监督，促进葡萄牙有效的公共采购：数字化转型和数据驱动的风险评估

OECD Public Governance ReviewsStrengthening Oversightof the Court of Auditorsfor Effective PublicProcurement in PortugalDIGITAL TRANSFORMATION AND DATA‑DRIVEN RISKASSESSMENTS This document was produced with the financial assistance of the European Union. The views expressed herein can inno way be taken to reflect the official opinion of the European Union.This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law.Please cite this publication as:OECD (2024),Strengthening Oversight of the Court of Auditors for Effective Public Procurement in Portugal: DigitalTransformation and Data-driven Risk Assessments, OECD Public Governance Reviews, OECD Publishing, Paris,https://doi.org/10.1787/35aeab1e-en.ISBN 978-92-64-85791-9 (print)ISBN 978-92-64-38723-2 (PDF)ISBN 978-92-64-72318-4 (HTML)ISBN 978-92-64-96120-3 (epub)OECD Public Governance ReviewsISSN 2219-0406 (print)ISSN 2219-0414 (online)Photo credits:Cover © maeching chaiwongwatthana/Shutterstock.com.Corrigenda to OECD publications may be found on line at: www.oecd.org/about/publishing/corrigenda.htm.© OECD 2024The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at https://www.oecd.org/termsandconditions. STRENGTHENING OVERSIGHT OF THE COURT OF AUDITORS FOR EFFECTIVE PUBLIC PROCUREMENT IN PORTUGAL © OECD 2024ForewordSupremeAuditInstitutions (SAIs) are key actors in the public procurement system, safeguarding it fromthreats and ensuring its efficiency and integrity.This is particularly relevant given that public procurementis a keypillar of public service delivery,representingon averageapproximately 12% of GDP across OECDcountries. Threats and risks affecting the public procurement function can have significant consequenceson the quality and quantity of public servicesthatgovernments can provide.In recent years, SAIs and other oversight bodies have increasingly explored the use of data to enhancetheiroversight activities.In the public procurement sphere,this has been enabled by the digitaltransformation of public procurement system. This transformation goes beyond traditional e-procurementsystems and adopts a more holistic perspective, including greater integration with public financialmanagement systems and alignment with digital government strategies.In Portugal, the Court of Auditors (Tribunal de Contas, TdC)isthe Supreme Audit Institution of the country.To fulfil its mission, the TdC conducts manyaudits related to public procurement processes (exante,concomitant and expost) every year, requiring extensive human and financial resources.Furthermore, thedynamics of how governments manage and oversee public procurement are changing, including a greaterfocus on financial and non-financial outcomes. This change requires the TdC to keep pace and enhanceits audit selection to ensure its approach is both efficient and effective,investing its finite audit resourcesin areas that pose the greatest risks in public procurement.Recognising theneed to adapt and innovate, the TdC embarked on a broad digital transformation,illustrated most recently in its 2023-2025 Strategic Plan for Digital Transformation (Digital Strategy). Theplan underscores the TdC’s ambitions and needs to strengthen risk assessment in public procurement andembrace the opportunities and challenges posed by digitalisation and artificial intelligence. This exerciseis not just a one-off technological upgrade, but a strategicshifttowards a risk-based and data-drivenapproach to targeting audit resources, focusingon strengthening the control framework to enhance theefficiency and transparency of public procurement spending in Portugal.This digital transformation agenda relies also on the collaboration with key public entities and data ownersin the country, includingthe Institute of Public Procurement, Real Estate and Construction (IMPIC).This report explores opportunities and challenges concerning an initiative of theTdCto strengthen its useof data and advanced analytics for assessing risks in public procurement. It offers insightsinto financialand non-financial risks that are relevant for the TdC’s oversight of the public procurement system inPortugal, as well as data sources it can leverage to enhance its data-driven risk assessments.The action was funded by the European Union via the Technical Support Instrument, and implemented bythe OECD, in co-operation with the Directorate-General for Structural Reform Support of the EuropeanCommission.The report was approved by the Public Governance Com