scope:

INTRODUCTION

Cross-border co-operation on contract audit in connection with non-competitive or single source defence contracting is frequently required to accomplish the audit requirements related to the acquisition process in many NATO armaments projects and co-operative programmes. Likewise, cross-border assistance on contract audit matters may become necessary in national acquisition programmes. This document offers guidance on how to provide cross-border contract audit assistance and how to address national differences in contract audit practices and standards in order to reduce risk and acquisition times in cross border acquisition programmes.