Guidelines on Best Practice for the Audit of Risk in

0,22

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Public/Private Partnership (PPP)

45

stron

6154

ID

INTOSAI General Secretariat - RECHNUNGSHOF

2004

rok

Contents

Introduction 1

The key risks and their management

Part 1: Risks facing the State 8

A: Clarity about partnership objectives 9

B: Negotiating an appropriate partnership 12

C: Protecting the state's interests as a minority shareholder 16

D: Monitoring the state's interests in the partnership 18

E: The state's exposure in the event of difficulties 20

Part 2: Risks facing the SAI 21

F: Examining the process and the results 22

G: Identifying worthwhile lessons 24

H: Following up their work 27

Annex: A Clarity about partnership objectives 28

B Negotiating an appropriate partnership 30

C Protecting the state's interests as a minority shareholder 33

D Monitoring the state's interests in the partnership 34

E The state's exposure in the event of difficulties 35

F Examining the process and the results 37

G Identifying worthwhile lessons 38

Sources 39