In the government procurement process, waste and abuses are hard to avoid, and there are usually latencies between the event occurrence and detection works. The continuous audit methodology has been adopted by many public and private firms to actively monitor transactions and detect possible anomalies. Compared to the adoptions in the private sector, implementations of continuous audit and monitoring of government procurement analyses are limited. This study applies the continuous monitoring and audit methodology to the medication procurement data of a Brazilian city government, and it aims to help internal auditors identify exceptions and anomalies in procurements for further investigation. By introducing the comparison of exogenous data, this study further provides cost management opportunities.

中文翻译：

---

持续审计和监测方法的应用：政府药品采购案例


在政府采购过程中，浪费和滥用行为难以避免，而且事件发生和检测工作之间通常存在延迟。许多公共和私营公司已采用持续审计方法来积极监控交易并发现可能的异常情况。与私营部门的采用相比，对政府采购分析的持续审计和监控的实施是有限的。本研究将持续监测和审计方法应用于巴西市政府的药品采购数据，旨在帮助内部审计人员识别采购中的异常和异常情况，以便进一步调查。通过引入外源数据的比较，本研究进一步提供了成本管理的机会。