In $2022,$ the Roads Authority $($RA$)$ embarked on several major construction projects to upgrade Namibia's transportation infrastructure. One of the flagship initiatives involved over N$$400$ million expenditure on upgrading the Windhoek$-$Okahandja Road to a dual carriageway, awarded through a high$-$profile tender. Despite the competitive bidding process, the project faced several challenges in the procurement process. As a result, a public procurement audit was initiated to investigate these concerns.

$2\mathrm{.}1$ Provide a brief overview of the key stages in the procurement process that should be audited and identify potential audit findings that may raise concerns during the project $($Support your discussion with relevant examples$).$

$(25$ Marks$)$

$21\mathrm{.}2$ Evaluate how technology$-$based procurement audits can enhance

procurement governance and combat fraud and corruption within the procurement process?