CIPFA Publications

A number of publications are available to purchase from the CIPFA Shop that deal with procurements and contracts. A selection of these are as follows:

A Practical Guide to the Internal Audit of the Operational Phase of PFI Projects [CIPFA 2012]


This publication provides extensive guidance to internal auditors who wish to review a PFI project that is in its operational phase. It concentrates on the control framework that is relied on to ensure services are delivered in accordance with the PFI agreement.


It profiles the risks and suggests appropriate audit tests in the form of a toolkit that internal auditors can apply in whole or in part, depending on their individual needs.

A risk Based Approach to the Audit of Procurement [CIPFA 2010]


This publication examines how risk management structures and control systems ensure the procurement framework adequately addresses the risks involved.


It will assist auditors, as they come across procurement issues when carrying out their annual assurance work and will also help address the subject of contracts during a review of an organisation’s risk management structures.

Contract Audit Toolkit [CIPFA 2009]


Auditing contracts can be a daunting prospect, whether you are an experienced auditor or a former contract manager embarking on your first job in internal audit. The aim of the toolkit is to give auditors of all backgrounds and organisations the understanding and tools to carry out a thorough contract or procurement audit.

It's a Risky Business [CIPFA 2005]


This guide provides practical advice on how to audit each of the key elements of good risk management. It contains a risk-based planning process and techniques, and examines internal audit's role in enterprise-wide risk management.


It provides various formats and sources of assurance, together with some useful case study process diagrams.

How to Develop a Procurement Strategy - A guide for local authorities [CIPFA 2003]


This publication, endorsed by the Local Government Task Force, provides guidance on the stages involved in producing a corporate procurement strategy.


It also provides signposts to the considerable guidance material that is available from other sources, for further reference if required.

The Financial Management and Audit of Construction Contracts: A Practical Guide [CIPFA 1999]


Written a few years ago now, but it shows how long we have been talking about collaboration, and appointment on the basis of quality as well as price. Produced in the wake of 'Latham' and 'Egan', it contains best practice guidance that is just as relevant today as it was back in 1999.