The Working Group drafted a common checklist, to be used when auditing public procurement processes and meant to be relevant and applicable for audits within different frameworks and with different objectives, requirements and procedures. The checklist begins with an analysis of the procurement function, and is organised according to the main stages of the procurement process, such as pre-tender stage, choice of procurement procedure, publicity and notifications used, identification of potential bidders, evaluation of tenders and award procedure. Specific attention is given to additional works and supplies as a frequent form of direct contracting. In addition, the checklists take fraud and corruption risks into consideration.

The Working Group submitted a comprehensive Guideline for Auditors on EU Public Sector Procurement Directive 2004/18/EC.