Tag: covid-19

The COVID-19 pandemic has brought about unprecedented challenges, one of which is the imposition of physical activity restrictions to curb the spread of the virus (Abouk & Heydari, 2021). These restrictions have significantly altered the way the Audit Board of the Republic of Indonesia (BPK), carries out its auditing processes. In response to these restrictions, organizations and institutions have been forced to adapt and find innovative ways to continue their operations efficiently.

In the aftermath of the global pandemic, operational, financial, and strategic landscapes within audited entities have dramatically transformed. This shift necessitates Supreme Audit Institutions (SAIs) to revise their auditing methodologies and face novel challenges as they seek to assess the pandemic’s impact on audited agencies effectively.

Understanding and adapting the role of Supreme Audit Institutions (SAIs) in emergency situations became vitally…

In recent years, Supreme Audit Institutions (SAIs) have increasingly seen the value in engaging with civil society as a way to enhance government accountability and the quality of their audits. While we regularly engage with civil society during the normal course of our work, at no time has this been more important than during global emergencies, such as the COVID-19 pandemic that we all have experienced for going on three years.

The State Audit Office of Georgia (SAOG) recognized a need for the performance audit of distance learning during the COVID-19 pandemic, and developed related audit findings and recommendations to overcome challenges.

Over 110 delegates from AFROSAI-E’s 26 member countries, partner institutions, and key stakeholders attended its 2022 Strategic Review and 18th Governing Board meeting.

SAI Thailand utilizes the FAIR concept (flexibility, agility, information technology, and resilience) to confront the post-pandemic environment for public sector auditing.

During the COVID-19 pandemic, the National Audit Office (NAO) of Lithuania has continued to effectively perform the three functions delegated to it: external audit, fiscal institution, and EU investment audit. One of NAO’s critical tasks was to assess the 2022 draft budget. NAO’s aim in doing so was…

As an international lender of last resort, the International Monetary Fund (IMF) has been the largest provider of emergency financing for COVID-19, making available an unprecedented $250 billion to over 85 member countries. These funds, which have largely been used as domestic budget support, have been critical in bolstering governments’ responses to the pandemic. However, the rapid dispersal of these vast sums has increased the risk of…

OLACEFS’ Technical Commission for Good Governance Practices, led by Lic. Jesús Rodríguez, President of the National Audit Office of the Argentine Nation, has produced the fourth Index of Availability of Information to Citizens about SAIs’ Management (IDIGI-EFS 2021).

Commission on Audit (COA) Chairperson Michael G. Aguinaldo shared the experiences of the Philippines’ Supreme Audit Institution (SAI) at the International Budget Partnership’s (IBP) online discussion, “Managing COVID Funds: A Global Scorecard of Accountability,” held on May 24, 2021. The discussion centered on…

When the COVID-19 pandemic struck, the United Kingdom’s National Audit Office (UK NAO) was able to effectively carry on its work by quickly pivoting to remote auditing and using technology to build relationships within the agency and around the world. Indeed, many auditors continued to conduct audits and publish audit reports without ever meeting their teams or clients in person. Aspects of UK NAO’s operations were not the only things to change. The Supreme Audit Institution’s (SAI) portfolio of work also…

As the world deals with a global health crisis, the immense importance of strong and resilient public health systems to achieving United Nations Sustainable Development Goal 3 (SDG 3)—ensure healthy lives and promote well-being for all at all ages—has never been more evident. Supreme Audit Institutions (SAIs) have a key role to play in addressing the deepening inequalities during such pandemics and in ensuring vulnerable segments of the population are not left behind. To that end, the INTOSAI Development Initiative (IDI), in collaboration with the regional secretariats and Knowledge Sharing and Knowledge Services Committee (KSC), is…

As difficult as the COVID-19 pandemic has been, one of its gifts is the opportunity to reflect on progress made and prepare for the challenges that lie ahead. With staff that are experiencing the impact of the pandemic on a daily basis, leaders of Supreme Audit Institutions (SAIs) must first and foremost…

The State Audit Office of the Kingdom of Thailand (SAO) has been carefully monitoring the government’s response to the pandemic. This response has included establishing the Center for COVID-19 Situation Administration (CCSA), regulating medical supplies, developing tracking applications, and preparing vaccinations.
Under the leadership of Auditor General Prajuck Boonyoung, SAO Thailand has…

On May 25, 2021, Mr. Gene Dodaro, Comptroller General of the United States, led a virtual discussion group on lessons learned from the COVID-19 pandemic. More than 30 organizations—including INTOSAI organizations and 21 Supreme Audit Institutions (SAIs), donor and civil society organizations, and United Nations organizations and observers—contributed to the dialogue. The group stems from…

Recently, SAI Costa Rica has moved toward an innovative approach—the use of artificial intelligence (AI)—to auditing public procurement of goods and services. The SAI carried out two audits using AI in 2020 and plans to…

On June 28-30, 2021, the INTOSAI General Secretariat and United Nations (UN) held the 25th UN/INTOSAI Symposium. Almost 300 representatives of international organizations and Supreme Audit Institutions (SAIs) from some 120 countries took part in the event, which was held…

The Office of the Comptroller General of Peru, the country’s Supreme Audit Institution (SAI), has deployed more than 500 auditors nationwide to help ensure that the COVID-19 vaccination process is timely, safe, and effective. Special teams of auditors are…

The Office of the Comptroller General of the Republic of Peru officially launched the “International Observatory of Government and Supreme Audit Institution (SAI) Initiatives in Relation to COVID-19” website in August 2020. The observatory, designed to…

Impacts of the COVID-19 Pandemic affect everyone around the world. Due to long-standing inequalities, many impacts, including those on health, the economy and the social sphere, are afflicting women, girls and marginalized populations hardest. Early evidence shows…

The COVID-19 Pandemic is more than a health crisis; it impacts the political, social, economic, religious and financial structures of the entire world. Pandemic impacts have also prompted changes in audit practices. The Caribbean Organization of Supreme Audit Institutions (CAROSAI) implemented a survey in May 2020 to explore…