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INTOSAI Working Group on the Audit of Privatisation,
Economic Regulation and Public Private Partnerships



Technical Case Examples

The Working Group has produced the following draft Technical Case Examples in order to provide more practical advice to member SAIs on auditing specific issues relating to:

Privatisations

  1. Valuation
  2. Socio-economic and Environmental Impacts of a Privatisation
  3. Marketing a Trade Sale
  4. Managing a Flotation
  5. Appointing and Managing Advisors
  6. Protecting the State's Interests

Public Private Partnership

  1. Accounting for PPP / PFI Projects
  2. Audit Access Rights for PPPs
  3. Failed PPPs

Economic Regulations

  1. Effectiveness of Regulatory Frameworks
  2. Financial Services Sector Regulation and Audit

These documents are works in progress and we would welcome additional case studies from SAIs relating to the subjects above as well as suggestions for future subjects to be covered; these could concern Privatisations, PPPs or Regulation. Contributions should be submitted using this template and sent by e-mail to PWG@nao.gsi.gov.uk,  marked for attention of Steven Macleod.